Month: October 2019
Withdrawal of Circular No. 105/24/2019-GST on treatment of secondary or post-sales discounts under GST Withdrawal of Circular No. 105/24/2019-GST Circular No. 112/31/2019 – GST F.No. CBEC – 20/06/03/2019 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing****** New Delhi, the 3rd …
Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum Circular No. 111/30/2019 – GST F.No. CBEC – 20/06/03/2019 – GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing****** New Delhi, the 3rd October, …
Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed Refund application FORM GST RFD-01 where NIL claim filed inadvertently Circular No. 110/29/2019 – GST F.No. CBEC – 20/06/03/2019 – GSTGovernment of IndiaMinistry …
RBI Statement on Developmental and Regulatory Policies Reserve Bank of India Date : Oct 04, 2019 This Statement sets out various developmental and regulatory policy measures for strengthening regulation and supervision; broadening and deepening financial markets; and improving the payment and settlement systems. I. Regulation and Supervision 1. …
CBDT directions on Regional e-Assessment Centres (ReAC)’s Headquarters, functions and powers. List of Authorities to exercise powers/functions of AO concurrently Regional e-Assessment Centres Headquarters MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 3rd October, 2019 (Income-tax) S.O. 3597(E).—In pursuance of the powers conferred …
Procedure for manufacturing/other operations in bonded warehouses. Prescribed format of Application, records to be maintained and triple duty bond Circular No. 34/2019-Customs F. No: 473/03/2015-LC(pt.)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes & Customs************ North Block, New Delhi Dated 1st October 2019 To,All Principal Chief …
CBDT clarifications of option exercised u/s 115BAA on allowability of brought forward loss of additional depreciation MAT credit CBDT clarifications of option exercised u/s 115BAA Circular No. 29/2019 F, No. 142120/2019-TPLGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Direct Taxes New Delhi Dated: 2nd of October, 2019 …
Credit of TDS u/s 194N shall be given to person from whose account tax is deducted for the financial year in which tax is deducted Credit of TDS paid u/s 194N THE GAZETTE OF INDIA : EXTRAORDINARY MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. …
Prosecution u/s 276CC quashed as accused age was more than 70 years at the time of commission of offence as per CBDT Circular and as held by Supreme Court ABCAUS Case Law Citation:ABCAUS 3163 (2019) (10) ITAT Important case law relied upon by the parties:Arun Kumar Bhatia v. …
Guarantee does not amount to an international transaction under section 92B of the Income Tax Act. ITAT ABCAUS Case Law Citation:ABCAUS 3162 (2019) (10) ITAT Important case law relied upon by the parties:M/s Suzlon Energy Ltd.-vs-ACIT (2017) 188 TTJ 278Micro Ink Ltd Vs ACIT .Siro Clinpharm Pvt Ltd …
