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On what ground Bail is granted in the case of alleged evasion of GST? HIGH COURT OF DELHI passed the Order date 14 Nov, 2020 in the czse of SHISH AGGRAWAL vs. CGST.
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ITAT DELHI held on Mar 19, 2020 that the notice issued by the AO would be bad in law if it did not specify which limb of Section 271(1)(c) the penalty proceedings had been initiated under i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. M/S GIRI BUILDWELL PVT LTD. vs. ITO
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ITAT INDORE on 5th Feb, 2020 held that when the penalty notice issued by the assessing officer did not specify Which limb of section of the Act, the penalty proceedings had been initiated i.e., Whether for concealment of particulars of income or furnishing of inaccurate particulars of income or to say the matter written in the body of the notice issued under section 274 of the Act does not refer to the charges of provision of section 271AAB of the Act makes the alleged notice defective and invalid and thus deserves to be quashed
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सुप्रीम कोर्ट ऑफ इंडिया ने धारा 12AA पर फैसला देते हुए कहा कि कमिश्नर या चीफ कमिश्नर धारा 12AA में रजिस्ट्रेशन करने का ट्रस्ट या इंस्टिट्यूशन को इस आधार पर मना नहीं कर सकते कि अभी कोई चैरिटेबल एक्टिविटीज नहीं हुई है क्योंकि यह धारा रजिस्ट्रेशन के समय यह देखने के लिए है कि उद्देश्य चैरिटेबल है या नहीं।
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To file ITR for having Salary Income we need following papers/ documents
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BANGALORE TRIBUNAL on 4.6.2019 held that 271(1)(c) – non strike of limb in SCN-No penalty can be imposed. DESAI AND COMPANY vs. DCIT
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Companies appointment and qualification of Directors-2019
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Job Application
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submit half yearly return for dues to MSMEon or before 30th May, 2019
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MSME Half yearly Return 2018-19