Security Interest (Enforcement) Amendment Rules, 2018. Public notice, affixing notice, uploading terms of sale of movable assets on web-site of secured…
Closing debit balance of directors current account not deemed dividend u/s 2(22)(e) if no fresh loan/advance was given during the…
Form of application for manufacturing/other operations to be undertaken in bonded warehouses, records to be maintained and triple duty bond…
CIT-Appeals is not Assessing Officer hence can not initiate or levy penalty. The enhancement of penalty u/s 271AAA by CIT-A…
Last date to avail Input Tax Credit in respect of invoices or Debit Notes relating to such invoices pertaining to…
Assessment order u/s 153C will supersede an earlier order passed u/s 143(3). ITAT allowed the additional ground raised and restored…
Non service of notice-affidavit of director cannot be brushed aside lightly. ITAT remands the issue to Assessing Officer to decide…
Disallowance For prepaid insurance expenses set aside on the principle of consistency where incurrence of expenditure for the purposes of…
Under GST Regime service tax audit under Rule 5A can not be initiated Gujarat High Court in a judgment with far…
Guidelines for handling, storage of valuable goods seized, confiscated by Customs. Implementation of e-malkhana system, GPS tracking, X-ray machines etc…