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Forms A-XBRL, 23B and MSC-1 are likely to be revised w.e.f. 20.12.2018- MCA

December 18, 2018 Taxcharcha 0 Comments #mca #latest #news #amendment

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Forms A-XBRL, 23B and MSC-1 are likely to be revised on MCA21 Company Forms Download page w.e.f 20th December, 2018. Stakeholders are advised to check the latest version before filing.

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← The exemption of Rs. 50 lakh in s. 194-IA(2) is applicable w.r.t. the amount related to each transferee and not with reference to the amount as per sale deed. Each transferee is a separate income tax entity and the law has to be applied with reference to each transferee as an individual transferee / person – ITAT Delhi
Companies (Incorporation) Fourth Amendment Rules 2018 →

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The Reopening of assessment is an entirely independent and vastly different jurisdiction and cannot be confused with the revisional powers of the higher authority – Bombay High Court

January 22, 2019 Taxcharcha 0

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The Bombay High Court in its recent judgement in the case of Saurabh Suryakant Mehta WRIT PETITION NO.3495 OF 2018 stated

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