What is Transit remand? What is Transit remand:- Transit remand is defined in Section 80 of the Code of Criminal Procedure If a warrant of arrest is executed outside the district in which it was issued — unless the court that issued the warrant is within 30 km (thirty kilometres) the person has to be produced in a […]
What is assessment under section 143(1)? Scope of assessment under section 143(1) Assessment under section 143(1) of Income tax Act is like preliminary checking of the return of income. At this stage no detailed scrutiny of the Income tax return of income is carried out. At this stage, the total income or total loss is computed after […]
लॉकडाउन के बाद अर्थव्यवस्था को कैसे पुनर्जीवित किया जाए विश्व की अर्थव्यवस्था पर लॉकडाउन का भयानक प्रभाव पड़ रहा है, इसका अंदाजा इस बात से लगाया जा सकता है, कि दूसरे विश्व युद्ध के बाद ऐसा भयानक आर्थिक संकट इस समय देखने को मिल रहा है । लॉकडाउन में धीरे-धीरे प्रतिबंध कम किए जा रहे […]
Doctrine of Res Gestae || When such statement cannot be considered to be part of Same Transactions Res Gestae is taken from Latin word which means “things done”. The term Res gestae literally means Related facts such facts which form part of a transaction are called Res gestae. The main object of section 6 of […]
Difference between SDO and SDM Difference between SDO and SDM– SDO and SDM are two legal terms that are often confused us to mean, it is generally believed that both the terms refer to one and the posts, Actually, Judge and Magistrate differ in more than one aspect, Let us13 study about this matter:- Most […]
What are the circumstances under which assessment under section 147 of Income Tax Act i.e. income escaping assessment can be carried out? In the following cases, it will be deemed that income chargeable to Income tax has escaped assessment: Where no Income tax return has been furnished by the taxpayer, although his total income or […]
When Income Tax Assessing Officer is liable to determine the Advance tax liability? If a Income taxpayer who has a legal obligation to pay advance tax fails to make payment for advance tax or advance tax is lower than the correct amount Assessing Officer may pass an order asking the taxpayer to pay tax on […]
GST Audit Provisions Turnover based Audit/ Normal Audit/ Special Audit GST Audit define in Sub-section 13 of Section 2 “audit” means the examination of records, returns and other documents maintained or furnished by the GST registered person under this Act (CGST/SGST) or the (CGST/SGST) rules made thereunder or under any other law for the time […]
38th Meeting of the GST Council, at New Delhi dated 18 December, 2019 In the 38th meeting of the GST Council held on Dated 18.12.2019, the GST Council recommended the following: (GRC) Grievance Redressal Committees will be constituted at Zonal/State level with both CGST (Central) and SGST (State) officers and including representatives of trade and […]
What recourse is available to me if I am not satisfied with the order passed by my Income Tax Assessing Officer/ Commissioner (Appeals)/ITAT ? || Income Tax Appeal Form/ Fees/ Time limit If you are not satisfied with the order passed by your Income Tax Assessing Officer then you can file an appeal to the […]
