• September 13, 2023

Case Details: Manjula D. Rita v. Principal Commissioner of Income-tax - [2023] 153 taxmann.com 468 (Bombay) Judiciary and Counsel Details K.R. Shriram & Firdosh P. Pooniwalla, JJ. Ranit Basu, Ms Maitri Malde & Ms Nikita Ghungarde for the Petitioner. Suresh Kumar for the Respondent. Facts of the Case The deceased assessee was a director of a company. An assessment […]

• September 12, 2023

Publish Date : Monday, September 11, 2023 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1151/Press-Release-CBDT-to-undertake-Special-Campaign-3.0-for-Swachhata-and-disposal-of-pending-matters-dated-11-09-2023.pdf source

• September 12, 2023

Notification No. 45/2023-Central Tax, dated 06-09-2023 Following the 51st GST Council meeting, the CGST (Third Amendment) Rules 2023 introduce Rule 31B and Rule 31C under the CGST Rules for the valuation of supply by way of online gaming and actionable claims in casino respectively. Rule 31B provides that the value of online gaming, including online […]

• September 11, 2023

Details : ​​ Publish Date : Tuesday, September 5, 2023 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1150/PressRelease-CBDT-committed-to-speedy-processing-of-ITR-5-9-23.pdf source

• September 11, 2023

Case Details: Shree Pushkar Chemicals & Fertilisers Ltd. v. National Stock Exchange of India Ltd. - [2023] 153 taxmann.com 398 (SAT-Mumbai) Judiciary and Counsel Details Justice Tarun Agarwala, Presiding Officer & Ms Meera Swarup, Technical Member Amit Jaste, PCS & Karan Varma, Adv. for the Appellant. Pradeep Sancheti, Sr. Adv., Rashid Boatwalla, Ms Samiksha Rajput & Sagar Divekar, Advs. for the […]

• September 10, 2023

Case Details: CIT v. Cuttack District Tennis Association - [2023] 153 taxmann.com 395 (Orissa) Judiciary and Counsel Details Arindam Sinha & Sanjay Kumar Mishra, Jj. R.S. Chimanka, Sr. Standing Counsel (IT) & Avinash Kedia, Jr. Standing Counsel (IT) for the Appellant. S. Ray Sr. Adv., Amit Pattanaik & Diganta Dah, Advs. for the Respondent. Facts of the Case Assessee-association applied […]

• September 7, 2023

Details : ​​ Publish Date : Friday, September 1, 2023 Attachments : 1. https://incometaxindia.gov.in/Lists/Press Releases/Attachments/1149/PressRelease-CBDT-releases-the-fifth-annual-APA-report-1-9-23.pdf source

• September 7, 2023

Table of Contents Introduction Diverse Payment Options available for funding IPEF Details of remitters to be furnished during the payment processing Comments 1. Introduction Earlier, SEBI vide its Circular No. SEBI/HO/ISD/ISD/CIR/P/2020/135 dated July 23, 2020 had prescribed that as per Regulation 4(2) of SEBI (Investor Protection and Education Fund) Regulations, 2009, any amount collected by […]

• September 6, 2023

CA Chunauti H. Dholakia – [2023] 154 taxmann.com 65 (Article) Notification 07/2023 dated 21st February, 2023 issued by CBDT made drastic change in reporting format for Form 10B and 10BB. Applicability of such form has been shifted from the section under which it is registered to amount of total income of the trust. Form 10B […]