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Non service of notice-affidavit of director cannot be brushed aside lightly. ITAT remands the issue to Assessing Officer to decide afresh ABCAUS Case Law Citation: ABCAUS 2581 (2018) (10) ITAT The assessee had filed an appeal against the order of CIT(A) in confirming the disallowance made by the …
Disallowance For prepaid insurance expenses set aside on the principle of consistency where incurrence of expenditure for the purposes of business was not disputed ABCAUS Case Law Citation: ABCAUS 2580 (2018) (10) ITAT Important Case Laws Cited/relied upon by the parties: ACIT vs. Shri Satish Sehrawa CIT Vs. …
Under GST Regime service tax audit under Rule 5A can not be initiated Gujarat High Court in a judgment with far reaching implications stayed Service Tax Audit by CAG. This would definitely put a break on the harassment of the assessees by authorities who were issuing fresh notice for service tax …
Guidelines for handling, storage of valuable goods seized, confiscated by Customs. Implementation of e-malkhana system, GPS tracking, X-ray machines etc Instruction No. 17/2018 -Customs F.No. 394/97/2015-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Investigation-Customs) New Delhi , dated …
No Penalty u/s 271(1)(b) when as per the assessment order, the assessee appeared time to time and explained return, furnished documents as requisitioned and case was heard and discussed – ITAT ABCAUS Case Law Citation: ABCAUS 2578 (2018) (10) ITAT Important Case Laws Cited/relied upon by the parties: …
Dealers opting composition Scheme need not furnish the data in serial number 4A of Table 4 of FORM GSTR-4 – Finance Ministry Finance Ministry has clarified the doubts regarding the manner of filing the Quarterly Return by Composition Dealers in FORM GSTR-4 in the absence of auto-population of …
Trust receiving donations under no obligation to verify the source of fund of donor or whether such fund was acquired by any unlawful activity- High Court ABCAUS Case Law Citation: ABCAUS 2577 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: CIT v. Red Rose School …
Designated Special Courts for trial of offences punishable under the provisions of Prohibition of Benami Property Transactions Act 1988 MINISTRY OF FINANCE (Department of Revenue) Notification No. 67/2018 New Delhi, the 16th October, 2018 S.O. 5323(E).—In exercise of powers conferred by sub-section (1) of section 50 of the …
Educational services by Indian Institutes to NRIs eligible for SEIS benefits under the FTP 2015-20 Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Udyog Bhawan, New Delhi Policy 3 Division Policy Circular No. 13/2015-2020 Dated: 05.10.2018 To, All Regional Authorities of …
Advisory for Taxpayers to file GST Refund Application for Multiple Tax period, grounds of refund, GST-RFD-01A, restrictions and invoice locking etc. 1. Refund application filing for multiple tax period is available for below grounds of refund: a. Export of Goods & Services-Without payment of Tax b. Export of …
