GST

GST Rate on Food prepared in office kitchens and served there is 5% without ITC

GST Rate on Food prepared in office kitchens and served there is 5% without ITC. This has been clarified by the Official twitter handle of the GoI for queries on GST.

In abated search assessments AO’s jurisdiction not restricted to “incriminating material” only

In abated search assessments u/s 153A, AO’s investigative powers are wide and are not restricted to "incriminating material” only –…

3 hours ago

Supreme Court declines to entertain SLP due to constitution of the GST Appellate Tribunal

Supreme Court declines to entertain SLP due to constitution of the GST Appellate Tribunal In a recent judgment, Hon'ble Supreme…

5 hours ago

Income Tax

After notice u/s 143(2) is issued, processing u/s 143(1) is not permissible

After notice u/s 143(2) is issued in scrutiny proceedings, summary processing u/s 143(1) is not permissible - ITAT In a…

1 day ago

Income Tax

Assessment Order without digital or manual signature is non-est and illegal

Assessment Order without digital or manual signature is non-est and illegal In a recent judgment, Delhi ITAT has held that…

2 days ago

Income Tax

Once ITR is filled in response to notice u/s 148 though late, notice u/s 143(2) is must – ITAT

Once assessee filed ITR, in response to the notice u/s 148 of the Act, even beyond time prescribed, Assessing Officer…

5 days ago

tender

Petitioner was not disqualified in tender for giving EMD by way of FD not DD

Petitioner was not disqualified in tender for submitting EMD by way of Fixed Deposit in place of Demand Draft -…