New changes / improvements made in the E- Way Bill (EWB) generation form from 1st of Oct. 2018.  Enhancements in E-Way Bill Form Following are the enhancements done in the EWB generation Form from 01.10.2018: 1. Display of only relevant document types in “Document Type” drop down list …

Disallowance u/s 40A(3) for cash payments to wife for house purchase deleted by ITAT when plea of the assessee was not disputed ABCAUS Case Law Citation: ABCAUS 2545 (2018) 09 ITAT Important Case Laws Cited/relied upon by the parties: CIT vs. Crescent Export Syndicate The case of the …

Bank branch TDS deposit and return filed by zonal office. AO treated branch as assessee in default. ITAT remanded matter to AO for verification ABCAUS Case Law Citation: ABCAUS 2544 (2018) 09 ITAT The appellant assessee was a branch of a Nationalised Bank. The bank branch had deducted …

Section 80IA deduction for installation of traffic signal and pedestrian foot bridge allowed as infrastructure facility being integral part of road including a bridge ABCAUS Case Law Citation: ABCAUS 2543 (2018) 09 ITAT This appellant company had preferred an appeal against the revision order of the Pr. CIT …

Date of mandatory RFID sealing extended for movement of goods under warehousing bond to 1st November 2018 Circular No. 34/2018-Customs F.No: 484 /3 / 2015- LC (Vol II) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs Room No . 226, …

GST on Residential programmes or camps for advancement of religion, spirituality or yoga by religious and charitable trusts – CBIC Clarification Circular No. 66/40/2018-GST F. No. 354/314/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 26th …