MCA Extends Annual Filing Deadlines for FY 2025-26: AOC- 4 by 31 December 2026 and MGT-7 by 31 January 2027
Extension of Due date for filing Annual filings for the Financial Year 2025-26 with MCA
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Companies Compliance Facilitation Scheme 2026 extended till 15th September
CCFS 2026 Extension 15th September 2026 The Ministry of Corporate Affairs has extended the...
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ITAT quashes CIT (Appeals) order on suo motu enhancement of the additions citing non-issue of Show Cause Notice under Sec.251(2) procedure.
ITAT Agra has held that the CIT(A) cannot enhance income without issuing a prior show-cause notice to the assessee. In the case of Simrah Builders (AY 2018–19), the Tribunal quashed the ₹54.50 lakh enhancement as it violated Section 251(2) and principles of natural justice. The assessee’s appeal was allowed purely on this legal ground.
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Central Goods and Services Tax Act, 2017: Power to Grant Exemption (Section 11)
Section 11 of the Central Goods and Services Tax Act, 2017 empowers the Government to grant tax exemptions in public interest. It outlines general, special, and conditional exemptions based on Council recommendations.
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Central Goods and Service Tax 2017: Composition of levy (Section 10)
Section 10 of the CGST Act provides a simple Composition Scheme for small taxpayers. It allows payment of GST at a lower fixed rate with minimal compliance. This article explains eligibility, limits, and key conditions of the scheme.
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Income Tax Rates for Individual Taxpayers for FY 2023-24
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Central Goods and Services Tax Act, 2017: Power to Grant Exemption (Section 11)
Section 11 of the Central Goods and Services Tax Act, 2017 empowers the Government to grant tax exemptions in public interest. It outlines general, special, and conditional exemptions based on Council recommendations.
MCA Extends Annual Filing Deadlines for FY 2025-26: AOC- 4 by 31 December 2026 and MGT-7 by 31 January 2027
Extension of Due date for filing Annual filings for the Financial Year 2025-26 with MCA
Read More
Companies Compliance Facilitation Scheme 2026 extended till 15th September
CCFS 2026 Extension 15th September 2026 The Ministry of Corporate Affairs has extended the...
Read More
ITAT quashes CIT (Appeals) order on suo motu enhancement of the additions citing non-issue of Show Cause Notice under Sec.251(2) procedure.
ITAT Agra has held that the CIT(A) cannot enhance income without issuing a prior show-cause notice to the assessee. In the case of Simrah Builders (AY 2018–19), the Tribunal quashed the ₹54.50 lakh enhancement as it violated Section 251(2) and principles of natural justice. The assessee’s appeal was allowed purely on this legal ground.
Read More
Central Goods and Services Tax Act, 2017: Power to Grant Exemption (Section 11)
Section 11 of the Central Goods and Services Tax Act, 2017 empowers the Government to grant tax exemptions in public interest. It outlines general, special, and conditional exemptions based on Council recommendations.
Read More