Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The notification amends the composition of the specified authority constituted under the Explanation to section 72A of the Income-tax Act, 1961. It substitutes item 5 in Notification S.O. 710(E) to designate the Member (Legislation), Central Board of Direct Taxes, serving ex officio as Additional Secretary in the Department of Revenue, as a member of that authority. The amendment changes the listed membership of the committee responsible for functions assigned to the specified authority under section 72A.
The notification amends the composition of the specified authority constituted under the Explanation to section 72A of the Income-tax Act, 1961. It substitutes item 5 in Notification S.O. 710(E) to designate the Member (Legislation), Central Board of Direct Taxes, serving ex officio as Additional Secretary in the Department of Revenue, as a member of that authority. The amendment changes the listed membership of the committee responsible for functions assigned to the specified authority under section 72A.
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