Daily Archive: Friday, September 1, 2017

Waiver of late fee for filing Form GSTR-3B for July 2017

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Waiver of late fee for filing Form GSTR-3B for July 2017 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No.28 /2017 – Central Tax New Delhi, the 01st September, 2017 G.S.R. ( )E.:- In exercise of the powers conferred by section

 

Non-furnishing reasons for reopening vitiated the assessment proceedings in law-High Court

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Non-furnishing reasons for reopening vitiated the assessment proceedings in law. If assessee did not repeat request cannot mean that he waived its right to be provided the reasons – High Court   ABCAUS Case Law Citation: ABCAUS 2054 (2017) (08) HC The Grievance: Six appeals had been filed under

 

Reopening approval by an officer superior to Joint Commissioner invalid u/s 151(2) of the Income Tax Act

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Reopening approval by an officer superior to Joint Commissioner invalid. Approval by a superior officer do not satisfy the requirement of Section 151(2) of the Income Tax Act.   ABCAUS Case Law Citation: ABCAUS 2053 (2017) (08) HC The Grievance: This present writ petition was filed under Articles 226

 

TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act

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TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only availed internet connection and was not using any asset, plant or machinery which involved payment of rent.   ABCAUS Case Law Citation: ABCAUS 2052 (2017) (08) ITAT Important Case

 

TDS Provision not applicable where no claim of expenditure was made by the assessee

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TDS Provision not applicable where no claim of expenditure was made by the assessee and assessee suo motu made disallowance u/s 40(a)(ia) of the Income Tax Act   ABCAUS Case Law Citation: ABCAUS 2051 (2017) (08) ITAT Assessment Year :  2008-09 and 2010-11 Brief Facts of the Case: A