![Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-payment-PF-and-ESI-ITAT-Taxscan.jpg "Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]")
Disallowance can’t be made on Payment to PF and ESI before due date u/s 139(1): ITAT [Read Order]
The Amritsar bench of Income Tax Appellate Tribunal (ITAT) consisting of Dr. M L Meena, AM, and Shri Anikesh Banerjee, JM has held that disallowance...
![Amendment on Sec.36(1)(va) has a Prospective Effect: ITAT quashes Order of Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Amendment-prospective-effect-ITAT-disallowance-Taxscan.jpeg "Amendment on Sec.36(1)(va) has a Prospective Effect: ITAT quashes Order of Disallowance [Read Order]")
![Retrospective Effect of Amendment to Sec 36(1) is Debatable and Controversial Issue: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Amendment-ITAT-Addition-taxscan.jpeg "Retrospective Effect of Amendment to Sec 36(1) is Debatable and Controversial Issue: ITAT deletes Addition [Read Order]")
![RBI Employees’ Gratuity and Superannuation Fund (Amendment) Regulations Notified [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/05/RBI-Employees-Gratuity-Superannuation-Fund-Amendment-Regulations-taxscan.jpeg "RBI Employees’ Gratuity and Superannuation Fund (Amendment) Regulations Notified [Read Notification]")
![Govt notifies Amendment to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/04/Amendment-SEBI-Obligations-Disclosure-Requirements-Regulations-taxscan.jpg "Govt notifies Amendment to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 [Read Notification]")
Amendment to Sections 36(1)(va) and 43B under Finance Act, 2021 has no Retrospective Effect: ITAT deletes Addition [Read Order]
The ITAT, Delhi bench, relying on a catena of decisions, has observed that amendment to Section 36 (1)(va) and Section 43B effected by Finance Act 2021 is having prospective effect, cannot be applied...
![Amendment to Sections 36(1)(va) and 43B under Finance Act, 2021 has no Retrospective Effect: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Amendment-Finance-Act-Retrospective-Effect-ITAT-deletes-Addition-taxscan.jpg "Amendment to Sections 36(1)(va) and 43B under Finance Act, 2021 has no Retrospective Effect: ITAT deletes Addition [Read Order]")
Whether Section 130 can be invoked for Confiscation of Goods and Conveyance in Transit after Amendment vide Finance Act, 2021 effective from Jan 1st 2022? Punjab & Haryana HC to decide
The Punjab & Haryana High Court has issued Notice of Motion to consider whether Section 130 can be invoked for confiscation of goods and conveyance in transit after amendment as the said section...
Deduction of Employees Contribution to ESI and PF: Amendment in Finance Act, 2021 does not applicable to AY 2018-19 and AY 2019-2020, rules ITAT
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has held that the amendment under the Finance Act, 2021 relating to deduction of employees’ contribution to ESI and PF would not be...
New Registration and Amendment of Address for existing GST Registration requires Geo Location on GST Portal: GSTN
The Goods and Services Tax Network ( GSTN ) has enabled the new feature ‘Geo-location’ for filling Address of new registration and amendment of address for existing registration. According to GST...
Kerala HC quashes NCLT Order accepting IBA Application for want of Jurisdiction post-amendment to Sec 4 [Read Judgment]
The Kerala High Court has quashed the NCLT Order accepting IBA Application for want of Jurisdiction post-amendment to Section 4. The petitioner, M/S. Tharakan Web Innovations Pvt. Ltd. is a...
![Kerala HC quashes NCLT Order accepting IBA Application for want of Jurisdiction post-amendment to Sec 4 [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/02/Kerala-High-Court-NCLT-Order-NCLT-IBA-Application-IBA-Jurisdiction-post-amendment-jurisdiction-Section-4-Taxscan.jpg "Kerala HC quashes NCLT Order accepting IBA Application for want of Jurisdiction post-amendment to Sec 4 [Read Judgment]")
Indian Institute of Corporate Affairs to charge Fee for both Renewal of Names in Data Bank of Independent Directors: MCA [Read Notification]
The Ministry of Corporate Affairs (MCA) notified on Friday that the Indian Institute of Corporate Affairs will charge a fee for both Renewal of names in the data bank of independent directors. The...
Amendment under Prohibition of Benami Property Transactions Act not be treated as final and only be treated as Provisional: Calcutta HC [Read Order]
The Calcutta High Court held that the amendment to Prohibition of Benami Property Transactions Act, 1988 shall not be treated as final and only be treated as provisional until the pendency of the...
![Amendment under Prohibition of Benami Property Transactions Act not be treated as final and only be treated as Provisional: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Amendment-Benami-Property-Transactions-Act-Calcutta-HC-Taxscan.jpg "Amendment under Prohibition of Benami Property Transactions Act not be treated as final and only be treated as Provisional: Calcutta HC [Read Order]")