Changes In Schedule III Of Companies Act, 2013: An Overview
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Changes In Schedule III Of Companies Act, 2013: An Overview Finally, the changes as proposed in Schedule III of…
Companies Act-2013
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- No addition on ESI PF issue permissible under section 143(1) prior to Checkmate Judgement: Chhattisgarh HC
- Once the business receipts are accepted, no separate addition under Section 68 survives: ITAT Mumbai.
- Notice issued without complying with the CBDT instruction specifying the format for such notices is invalid
- ITAT Cancels Reopening for AY 2015–16 as Income Was Below ₹50 Lakh and Notice Issued Beyond 3-Year Limit
- The approval U/s 153D must reflect material, findings and reasoning to show that the higher authority has applied his mind before granting approval: Mumbai ITAT.
- An apt representation on the arbitrary and mechanical invocation of Section 74 of the CGST Act by GST Audit Commissionerates and DGGI
- CIT(A) has the power and discretion to accept the revised figures during appellate proceedings
- Principle of Consistency: ITAT directed to tax income from license fees as “Income from House Property”
- Improper assumption of jurisdiction without a proper transfer order u/s 127: ITAT Delhi quashed the Assessment Order
- Expenses crystallized during the relevant year is not prior-period expenses
