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GST AAR disposed without any ruling for non payment of Application Fees
25 Feb, 2021
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Category: loan

GST AAR disposed without any ruling for non payment of Application Fees

February 25, 2021 cyketanloan

In re Smt. Anju Parakh (GST AAR Chhattisgarh) As the applicant failed to comply with the legal procedures despite being made known about the same as above vide letter dated 20.09.2019 and thereafter during the course of personal hearing held…

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Validity of Addition solely based on section 132(4) search statement 

February 25, 2021 cyketanloan

ACIT Vs JKD Pearl India Developers (P) Ltd (ITAT Jaipur) We are of the considered view that the mere admission is not conclusive as to the truth of the matter. It is only a piece of evidence, the weight to…

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ICAI warns Students & members- Issues advisory for ‘objectionable’ social media posts

February 25, 2021 cyketanloan

Institute of chartered Accountants of India, being the supreme institution for CAs, has always tried to protect the interest of the CA profession. Not only this but also the development of all the members and stakeholders by taking many initiatives.…

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TDS not deductible on Interest to Associate Members by Co-Op Credit Society

February 25, 2021 cyketanloan

Vasavi Credit Co-Operative Society Ltd. Vs ITO (ITAT Bangalore) We are concerned with the liability of the assessee for deduction of tax at source u/s 194A of the Act from the interest paid by the assessee. The assessee herein has…

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Section 194Q TDS on Payment Towards Purchase of Goods

February 25, 2021 cyketanloan

Introduction: Budget 2021 proposes to introduce new Section 194Q.It would be effective from 01.07.2021. Who is required to deduct TDS u/s 194Q: Any person being a buyer who is responsible for paying any sum to any resident seller for purchase…

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Save Maximum Taxes and Better your Finances with ETMONEY

February 25, 2021 cyketanloan

The Financial Year 2020-21 is about to come to an end. People who have not done their tax saving investments yet must complete it before 31st March 2021 to be eligible to claim tax deductions. Although the government allows a…

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Power to attach bank account should be exercised strictly as it entails serious consequences

February 25, 2021 cyketanloan

The Hon’ble Delhi High Court in Proex Fashion Private Limited v. Government of India & Ors. [W.P.(C) 11245/2020 & CM APPL. 35053/2020, decided on January 6, 2021] quashed the order passed for attaching the bank account of the assessee pursuant…

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Procedure for change of name of a Company

February 25, 2021 cyketanloan

The Company post incorporation can change its name under the following circumstances: (a) Conversion of name from private to public, or (b) Conversion of name from public to private, or (c) Change of name from ABC limited to XYZ limited. (d)…

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Issue of Bonus Shares under Companies Act, 2013 with FAQs

February 25, 2021 cyketanloan

1. MEANING OF BONUS SHARES: Bonus Shares refers to a further issue of shares made by a company having share capital to its existing shareholders without receipt of any consideration from the shareholders for issuance of such shares. It is…

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Appointment of auditor to fill casual vacancy

February 25, 2021 cyketanloan

Appointment of auditor to fill casual vacancy Provisions applicable: Section 139(8), Section 140 (2) and Rule 8 of Companies (Audit and Auditor) Rules, 2014. This article covers scope of appointment of auditor in case of casual vacancy except in the…

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