Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, emphasizes the need for rectification of assessment orders to correct errors apparent on the face of the record under Section 161 of the DGST Act, 2017. It acknowledges the challenges faced by taxpayers/dealers due to errors in demand orders and aims to streamline the rectification process to minimize unnecessary litigation.
Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, emphasizes the need for rectification of assessment orders to correct errors apparent on the face of the record under Section 161 of the DGST Act, 2017. It acknowledges the challenges faced by taxpayers/dealers due to errors in demand orders and aims to streamline the rectification process to minimize unnecessary litigation.
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