An overview of TCS applicable on outward remittance made under Liberalised Remittance Scheme [“LRS”] w.e.f. 01.07.2023 [Section 206C(1G)(a)] :

ROC Delhi Imposes Penalty for Missing Minute Book Date and Serial Number

Assessment Order quashed as the adjournment request is neither accepted nor rejected by the AO during Faceless Assessment

Order 148A(d) & Notice u/s 148 issued on 31.3.2023 in the name and on the PAN of the dissolved Firm set aside by the Delhi High Court

148A(d) order set aside by Hon’ble Single bench of High Court at Calcutta, for non granting of personal hearing

Delhi High court quashes 148A(d) order, if the notice u/s 148A(b) was issued on a different ground and realizing mistake, AO changes issue in 148A(d) order, without application of mind.

“Tax Compliance Tracker – July, 2023”

Statutory and Tax Compliance Calendar for July 2023

Why you should not miss the due date of filing income tax return of 31st July

Clarification regarding TCS on LRS and purchase of overseas tour program package

Prima facie adjustment u/s. 143(1)(a) in respect of delayed deposit of employees’ contribution to PF/ESI u/s. 36(1)(va): ITAT Kolkata dismissed the appeal of Assessee

Theory of preponderance of probability applied in favour of Assessee for Cash deposits during the demonetization period

Maintainability of Writ Petition – Availability of alternate remedy cannot mechanically be construed as ground for the dismissal of writ petition

Cash deposits from earlier deposits cannot be disbelieved: ITAT Bangalore

CBDT Extends the time limits for submission of certain TDS/TCS Statements of first Quarter of F.Y. 2023-24

CLARIFICATION WITH RESPECT TO VOLUNTARY STRIKE-OFF OF COMPANIES

Disposal of Appeal by CIT (Appeal) – CBDT Action plan 2023-2024

GSTN Advisory: Online Compliance Pertaining to Liability / Difference Appearing in R1 – R3B (DRC-01B) 29/06/2023