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IGST Export Refunds-resolution of Export General Manifest errors. Non filing both local and Gateway EGM, details mismatch, Non-filing stuffing report. Circular No. 01/2019-Customs F. No: 450/119/2017-Cus-IV Government of India Ministry of Finance Dept. of Revenue (Central Board of Indirect Taxes and Customs) ***** Room No. 227B, North Block, …
CIT(A) in cryptic order can not reject reconciliation of difference between gross receipts and Form No. 26AS filed before him on the ground that it did not resolve. ABCAUS Case Law Citation:ABCAUS 2696 (2019) (01) ITAT The instant appeal by the assessee was directed against the order of …
Eligibility of deemed Exports through third party for deduction u/s 10B-Supreme Court dismisses SLP of the Income Tax Department ABCAUS Case Law Citation:ABCAUS 2695 (2019) (01) SC Important Case Laws Cited/relied upon:M/s. International Stones India Pvt. LtdM/s.Tata Elxsi Ltd. The Karnataka High Court had reiterated that the assessee …
Section 80DD/CBDT Circular not violates right of equality of handicapped person by providing payment of annuity only on death of guardian/parent- Supreme Court ABCAUS Case Law Citation:ABCAUS 2694 (2019) (01) SC Important Case Laws Cited/relied upon:State of U.P. and Another v. Kamla Palace, (2000) 1 SCC 557S.K. Dutta, …
Procedure, format, standards for electronic filing of online Form 13 at TRACES Portal for grant of certificate for nil TDS or at lower rate F. No. Pr. DGIT(S)/CPC(TDS)/NOTIFICATION/2018-19 Government of IndiaMinistry of FinanceCentral Board of Direct TaxesDirectorate of Income-tax (Systems) New Delhi Notification No. 08/2018 New Delhi, 31st …
Applicability of GST on IIMs-List of programmes exempt / not exempt. Eligibility of various programs conducted by Indian Institutes of Managements  Circular No. 82/01/2019- GST F. No. 354/428/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit**** Room No. 146, North Block,New Delhi, the 1st January, 2019 To:The …
 Services provided by IFC and ADB are exempt from GST but exemption not available to entity appointed by or working on their behalf Circular No. 83/02/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit ***** North Block, New Delhi, Dated …
GST classification of printing of pictures and Photographic and videographic processing services. Both service codes attract different GST rate Circular No. 84/03/2019-GST F. No. 354/428/2018-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax research Unit**** Room No. 146G, North Block,New Delhi, the 1th January 2019 To,The Principal Chief Commissioners/ Chief …
GST on supply of food/beverage by educational institution to students, faculty and staff is exempt if such supply is made by the institution itself Circular No. 85/04/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North …
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. Clarification on value and scope of services Circular No. 86/05/2019- GST F. No. 354/428/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New …
