![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]")
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...
![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]")
Govt notifies Agriculture Infrastructure & Development Cess: Amends Excise Notifications [Read Notification]
The Government notified the amendment in 9 Excise notifications to add reference of Agriculture Infrastructure & Development Cess, a new levy proposed by the Union Finance Minister in her budget...
![Govt notifies Agriculture Infrastructure & Development Cess: Amends Excise Notifications [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/04/Excise-notifications-Agriculture-Infrastructure-Development-Cess-Taxscan.jpg "Govt notifies Agriculture Infrastructure & Development Cess: Amends Excise Notifications [Read Notification]")
Scope of reporting by Auditors in Audit report broadened: MCA notifies Companies (Audit and Auditors) Amendment Rules, 2021 [Read Notification]
The Ministry of Corporate Affairs(MCA) has notified the Companies (Audit and Auditors) Amendment Rules, 2021 so as to broaden the scope of reporting by Auditors in the Audit report. The...
![Scope of reporting by Auditors in Audit report broadened: MCA notifies Companies (Audit and Auditors) Amendment Rules, 2021 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/03/Auditors-in-Audit-report-MCA-Companies-Audit-and-Auditors-Amendment-Rules-2021-Taxscan-opengraph.jpg "Scope of reporting by Auditors in Audit report broadened: MCA notifies Companies (Audit and Auditors) Amendment Rules, 2021 [Read Notification]")
CBDT notifies Head-quarter of PCIT/CIT (Central), Guwahati retrospectively from January 1, 2020 [Read Notification]
The Central Board of Direct Taxes (CBDT) notified Head-quarter of PCIT/CIT (Central), Guwahati retrospectively from January 1, 2020. The notification seeks to amend notification no. 70/2014 dated...
![CBDT notifies Head-quarter of PCIT/CIT (Central), Guwahati retrospectively from January 1, 2020 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/03/CBDT-Head-quarter-PCIT-CIT-Central-Taxscan.jpg "CBDT notifies Head-quarter of PCIT/CIT (Central), Guwahati retrospectively from January 1, 2020 [Read Notification]")
Special Court under PMLA 2002: Govt. notifies amendment to area specified for trial of offence punishable u/s 4 in Karnataka [Read Notification]
The Government has notified the amendment to the area specified for the trial of offence punishable under section 4 in Karnataka. The Principal City Civil and Sessions Judge; Additional City Civil...
