Home Highlights December 2020 Year 2020 This

You may also like:

1. Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time...

2. Conversion from an unlimited liability company to a limited liability company - Section 18 of the Companies Act, 2013 - Applicability of the amendments to Section 18 and...

3. First time importers, verification of documents - submission of KYC documents and procedure to be followed

4. Validity of reopening of assessment - Approval of PCIT u/s 151 - The Tribunal acknowledged the Assessee's argument regarding the mechanical approval granted by the PCIT....

5. Procedure for amendment/conversion in shipping bill after grant of LEO and before shipment of goods

6. Amendment in Sixth Schedule -- Regarding grant facilities for exemption/refund of VAT - Notification

7. Amendment in Sixth Schedule - Regarding grant facilities for exemption/refund of VAT - Notification

8. Verification of applications for grant of new registration.

9. Verification of applications for grant of new registration

10. Rejection of Application for Final Approval u/s 80G(5)(iii) - The Tribunal observed that the CBDT Circular extending the date for final applications did not apply to...

11. Rejection of application for final approval u/s 80G(5)(iii) - The appellant, previously approved under Section 80G(5) of the Income Tax Act as a charitable institution,...

12. Refund of Service tax - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed u/s...

13. Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its...

14. Reopening of assessment u/s 147 - Validity of approval granted u/s 151 - without examining the facts on record, both the Additional CIT and CIT have granted approval...

15. Time limit for amending shipping bills - In the present case, it is found that the application for amendment to shipping bills was submitted to Customs Commissionerate...