Author: administrator
No delay condonation application was required for appeals when the order was received late- ITAT restores appeals of the assessee to the file of CIT-A ABCAUS Case Law Citation: ABCAUS 2115 (2017) (11) ITAT The Challenge/Grievance: The assessee had challenged the orders of Commissioner of Income Tax –Appeals …
System error occurred in filing GST Registration Amendment applications-CBEC Advisory Government of India Ministry of Finance Central Board of Excise & Customs OFFICE OF THE CHIEF COMMISSIONER, GST & CUSTOMS, PUNE GST BHAVAN, 41- A, SASOON ROAD, PUNE- 411001 e-mail: ccu-cexpune@nic.in Phone: 020- 26051800, Fax: 020- 26051801 VI/1-52/CCO/GSTN-ADVSRY/2017 …
Penalty can not be imposed on the basis of findings of assessment proceedings as they cannot automatically be adopted in penalty proceedings. Denial made in assessment proceedings on the basis of human probability can not be the basis for the purpose of levying penalty under Section 271(1)(c) – …
Penalty for late filing VAT return-balance sheet held non compensatory and disallowed as per Explanation -1 to section 37 as penalty for infraction of law ABCAUS Case Law Citation: ABCAUS 2113 (2017) (11) ITAT Important Case Laws Cited/relied upon by the parties: Swadeshi Cotton Mills Ltd. vs. CIT, …
Passport Rules Amendment-Proof of Present Address. List of New documents now permitted for Government employees MINISTRY OF EXTERNAL AFFAIRS NOTIFICATION New Delhi, the 30th October, 2017 G.S.R. 1366(E).––In exercise of the powers conferred by section 24 of the Passports Act, 1967 (15 of 1967), the Central Government, hereby …
GST Technical Problems in Uttar Pradesh-List of 13 (unlucky) problems haunting the traders The number 13 is considered an unlucky number in some countries. There are a number of theories as to how the number thirteen became associated with bad luck. These theories may or may not be …
GST FAQ-Immovable Properties located in different States other than usual place of residence Question : I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property at NOIDA on which I receive a rent of Rs. 25 lakhs. Where should …
Cash sale of agricultural produce by cultivator to traders for an amount less than Rs 2 Lakh not attract disallowance u/s 40A(3) or 269ST or PAN/ Form No. 60 requirements – CBDT Circular Circular No. 27/ 2017 F. No. 370149/213/2017 -TPL Government of India Ministry of Finance Department …
Refund granted should be adjusted first towards interest component and balance left if any shall be adjusted towards the tax component – ITAT ABCAUS Case Law Citation: ABCAUS 2113 (2017) (11) ITAT The Challenge/Grievance: The Revenue was aggrieved by the order of Commissioner of Income Tax Appeals …
Functionality of Table 6A of Form GSTR-1 available on GST Portal The functionality of Table 6A of Form GSTR-1 is now available on GST Portal. Taxpayer can file their export data from the month of August, 2017 onwards. This will enable the exporters to get IGST refund from …
