Income Tax : Stay on demand should be granted till the disposal of appeal where assessment was framed exparte u/s 144 of the Act. Whose fault...
Income Tax : Manoj Sethia, FCA, ACS, ACMA Vide notification no. 33/2014 dated 25.07.2014, CBDT has made amendments in Form 3CD and the same h...
Company Law : Manoj Sethia, FCA, ACS, ACMA There has been much confusion about applicability of section 185 and regarding Lending, giving of gua...
Stay on demand should be granted till the disposal of appeal where assessment was framed exparte u/s 144 of the Act. Whose fault was, for passing ex-parte order is immaterial for the proceedings of stay. ACIT vs. Anirban Transport Services (ITAT Kolkata)ITA No.821/Kol/2013.
Manoj Sethia, FCA, ACS, ACMA Vide notification no. 33/2014 dated 25.07.2014, CBDT has made amendments in Form 3CD and the same have been made effective for Tax Audit for assessment year 2014-15. Broadly, the changes have been made making Tax Audit Report (TAR) more comprehensive, informative and analytical. These changes also signal linking of Direct […]
Manoj Sethia, FCA, ACS, ACMA There has been much confusion about applicability of section 185 and regarding Lending, giving of guarantee, making investment by companies in the light of section 185 and 186 of the Companies Act, 2013. Sub-section (1) of section 185 starts with “Save as otherwise provided in this Act”
