Home Highlights October 2011 Year 2011 This

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1. Refund of accumulated input tax credit - relevant date for the purpose of considering the limitation u/s 54 - The High Court addressed this issue by directing the...

2. Benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refusal to accept the manual returns filed - The requirement of electronic filing is further...

3. The law prevalent as on the date of the import of the vessel in the case on hand would only be applicable and that merely because the bill of entry was not filed at the...

4. Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

5. Filing of financial statements with Registrar in e-form AOC-4 XBRL - Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 -...

6. The Appellate Tribunal considered the validity of physical/manual filing of appeal u/s the Income Tax Rules. Assessee argued inability to e-file due to lack of...

7. Filing of Balance Sheet and profit and loss account in Extensible Business Reporting Language (XBRL) Mode - Date of filing of Balance Sheet and Profit & Loss Account in...

8. Levy of Penalty - manual filing of returns - department has been accepting their manual returns and after 5 years, issued notice for imposing penalties for not filing...

9. Companies are required to file Form CSR-2 separately on or before December 31, 2024, after filing Form AOC-4, AOC-4-NBFC (Ind AS), or AOC-4 XBRL for the financial year...

10. The court acknowledged the technical issues faced by the petitioners in filing the appeal online and affixing the digital signature. It held that the appellate authority...

11. Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

12. This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and...

13. The procedure for filing and processing Bill of Entry amendment requests is governed by Section 149 of the Customs Act, 1962. Importers/Customs Brokers can file online...

14. Application for refund filed manually - Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules forming part of...

15. Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg. - Circular