CBDT eases approval process for paper refunds in exceptional situations where there is no alternative ITBA Assessment Instruction No. 9/2019…
Non raising of limitation issue and participation in assessment proceeding not precludes assessee to raise such issue at a later…
On statutory disallowances u/s 40(a)(ia) 40A(3) there cannot be any penalty u/s 271(1)(c) especially when assessee not claimed deduction of…
GSTN clarifies issues reported in filing Form GSTR-9 and GSTR-9C - Steps to be taken. GSTN has issued clarifications on…
CBDT fixes mandatory 24 hours participation in seminar, discussion etc. by Officers. Participation may be taken into consideration in transfer/postings.…
IGST refunds-Procedure for verification of IGST payments for goods exported out of India due to fraudulent ITC claims by some…
Repairs to preserve and maintain already existing asset and to improve its longevity eligible eligible as current repairs ABCAUS Case…
AO not required to issue draft rectification order for assessment completed u/s 144C. Only a proposed “order of assessment” can…
Draft Assessment order u/s 144C with demand and penalty notice is illegal as it partakes the character of final assessment…
Exemption u/s 54B available even if part of land is in cultivation, there is no requirement that entire land should…