ROC imposed penalty on a company for contravention of Section 90(4A) and Section 90(5) of the Companies Act, 2013
Assessments under central charge and international taxation would have to be completed under faceless assessment scheme: Bombay HC
Mandatory faceless procedure for issuing notices under section 148 does not exclude Central Charges and International Taxation charges: Bombay High Court
Department may centralize assessment if there are sufficient reasons: Bombay High Court upholds transfer order U/s 127
No penalty u/s 270A as loss declared under ‘Income from other sources’ couldn’t be set off or carried forward: ITAT
Rectification under section 154 of the Act is not obligatory on the part of the Assessing Officer if clear data is not available: Nagpur ITAT
Reopening of assessments for assessment year as back as AY 2014-15, Ay 2015-16, 2016-17 and 2017-18 is not permissible: Delhi HC
