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Adding new source of income by CIT-A is beyond his powers u/s 251 of Income Tax Act if such new source is not dealt with by the Assessing Officer – High Court ABCAUS Case Law Citation: ABCAUS 2110 (2017) (11) HC Important Case Laws Cited/relied upon by …
Supreme Court explains scope and interpretation of Section 44BB of the Income Tax Act 1961. Provisions of Sections 5 and 9 not excluded where Section 44BB is opted ABCAUS Case Law Citation: ABCAUS 2109 (2017) (11) SC Brief Facts of the Case: For computation of profits and gains …
Income Tax Rules 10DB and 10DA-Information/documents to be maintained under proviso u/s 92D(1), Furnishing of Report in respect of an International Group Rule 10DB MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 92 /2017 New Delhi, the 31st, October, 2017 INCOME-TAX S.O. 3497(E).— …
CBDT promotes 86 Additional CITs to the grade of Commissioner of Income Tax CBDT promotes 86 Additional CIT to the grade of Commissioner of Income Tax . Out of total of 86, 20 Addl CIT are promoted against the panel for the year 2015-16 The 66 for the …
Steps to prepare offline for filing GSTR-2 Steps to prepare offline for filing GSTR-2 Log in to GST portal, click on ‘Returns Dashboard’. Select return period & on the next screen select “Prepare Offline” on the GSTR-2 return file 1. Navigate to download section and download data for GSTR-2 …
Reassessment quashed for being a change of opinion when view and opinion formed by AO in original assessment were doubted as erroneous-High Court ABCAUS Case Law Citation: ABCAUS 2108 (2017) (10) HC The Challenge/Grievance: The Petitioner company had filed two writ petitions impugning notices issued under Section …
Last date for filing GSTR-2 for July 2017 extended to 30-11-2017 last date for filing of GSTR-2 for the month of July, 2017 extended to 30th November, 2017, for facilitation of businesses and all taxpayers. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. …
Last date for filing GSTR-3 for July 2017 extended to 11-12-2017. Earlier the deadline was 10th November, 2017. Last date for filing of GSTR-3 for the month of July, 2017 also stands extended to 11th December, 2017 (deadline was 10th November, 2017). MINISTRY OF FINANCE (Department of …
GSTR-2 ITC Credit-Look at count and amount of ITC at invoices uploaded from suppliers. Difference between GSTR-2A & GSTR-2 can be for this reason Invoices under GSTR-2 will start showing up on summary screen as well as inside GSTR-2 only after an action is taken on the invoice …
Extension of time limit for intimation of stock in FORM GST CMP-03 where option for composition levy is exercised in Form GST CMP-03. F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 …
