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Q Validity of 148 notice when the assessment for the same assessment year has not concluded yet? IN THE DELHI HIGH COURT DCM Shriram Ltd. v. Asstt. CIT, W.P.(C) 6627/2022 & CM APPL.20136/2022 on dated 10 May, 2022

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206 total views Q Validity of 148 notice when the assessment for the same assessment year has not concluded yet? IN THE DELHI HIGH COURT DCM Shriram Ltd. v. Asstt. CIT, W.P.(C) 6627/2022 & CM APPL.20136/2022 on dated 10 May, 2022…
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148, AY 2018-19, Delhi High Court, In Favour of Assessee

Supreme Court excludes the period starting from 15-3-2020 till 28-2-2022 from limitation period of all judicial proceedings before the Courts/Tribunals. all persons shall have a limitation period of 90 days from 1-3-2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply.

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205 total views Kindly click the link limitation period extended by SC

appeal, Cases Income tax, Income Tax, Limitation period, revision, Supreme Court

Specimen application for waiver of penalty under Section 270A and prosecution under section 276C/276CC

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117 total views 270A waiver application

270A waiver application, checklist, client, formalities to be completed, HOW TO

Kindly note that if you are having Pvt. Ltd.or a Ltd. Co. Then read carefully that MSME FORM I filling date is 30.4.2022

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229 total views Please click the link to see the formalities to be completed 20220430 MSME For B. P. Mundra & Co. Prabha Rana Director

Due dates, MSME Form I

Question: Whether Notice u/s 148 dated 31.3.2021 emailed /uploaded on portal after 31.3.2021 is time barred? Answer: Yes time barred. Notice is quashed. To read the order kindly click the link

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273 total views Question: Whether Notice u/s 148 dated 31.3.2021 emailed /uploaded on portal after 31.3.2021 is time barred? Answer: Yes time barred. Notice is quashed. To read the order kindly click the link Allahabad High Court Daujee Abhushan Bhandar…
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148, 148-A, 148A, 149

Rajasthan High Court – Jodhpur – No coercive steps for recovery of GST Once surrender / confession is retracted as the liability of the petitioner towards non-payment/evasion of GST has not been determined as per the procedure provided under Section 74 of the CGST Act which have to be followed. Decision In the case of Dhariwal Products vs Union Of India on 9 February, 2022

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678 total views Rajasthan High Court – Jodhpur – No coercive steps for recovery of GST Once surrender / confession is retracted as the liability of the petitioner towards non-payment/evasion of GST has not been determined as per the procedure provided…
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GST, Section 74

February 10, 2022

Power of attorney-Kindly click the link and do as per guidance given.

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289 total views Dear sir, Kindly click the link and do as per guidance given. power of attorney

Articles, formalities to be completed, GST, HOW TO, Office system

February 3, 2022

Deduction u/s 80DD of the income tax act FCA BPMUNDRA 9314501680

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201 total views Deduction u/s 80DD of the income tax act FCA BPMUNDRA 9314501680 1. Meaning of Dependant A. When assessee is individual -spouse, children, parents, brothers & sisters. B. When assessee is a HUF : members of the HUF. 2….
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January 25, 2022

Can cash credit account be provisionally attached in exercise of powers under Section 83 of the Central Goods and Services Tax Act, 2017? HIGH COURT OF GUJARAT passed the order on this issue on Jan 5, 2022.

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186 total views Can cash credit account be provisionally attached in exercise of powers under Section 83 of the Central Goods and Services Tax Act, 2017? HIGH COURT OF GUJARAT passed the order on this issue on Jan 5, 2022. MANISH…
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cash credit account, provisionally attachment, Recovery of arrears, Section 83

January 19, 2022

Whether Penalty u/s 272a(2)(e) imposed is justified for Late / Non-filing of ITR when the Assessee was under the bona fide belief that ITR was not required to file since its incomes is exempt under s. 10(23C)(iiiab)? ITAT Jaipur passed the order on this issue on 24 May, 2021. For full order kindly click the link to get full order.

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508 total views Whether Penalty u/s 272a(2)(e) imposed is justified for Late / Non-filing of ITR when the Assessee was under the bona fide belief that ITR was not required to file since its incomes is exempt under s. 10(23C)(iiiab)? ITAT Jaipur passed…
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10(23C)(iiiab), 11, 12, 139(4A), 272A(2)(e0, 273B, In Favour of Assessee, Jaipur Tribunal

January 18, 2022