Proportionate allocation of deemed dividend based on shareholding of borrowing company may arise if there are two or more common shareholders in lending and borrowing company ABCAUS Case Law Citation: ABCAUS 2568 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: ACIT Vs Bhaumik Colours Pvt. …
No IGST refund to exporters if initially claimed benefit of higher drawback or where higher rate and lower rate were identical- CBIC Circular No 37/2018-Customs F. No. 450/ 119/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs) Room No. …
Competition Commission of India amends the Combination Regulations vide notification dated 9th October 2018 The Competition Commission of India (CCI), in continuation of its efforts towards simplifying and providing greater clarity on the application of the combination provisions of the Act and the Combination Regulations, has further amended …
Processing of returns with refund claims which were not processed within the time allowed u/s 143(1) due to some technical or other reasons ITBA-Processing Instruction No 4 DIRECTORATE OF INCOME TAX (SYSTEM) ARA Center, Ground Floor, E-2, Jhandewalan Extension, New Delhi – 110055 F.No. System/ITBA/Instruction/ITR Processing/177/16-17/ Dated: 08.10.2018 …
Sawai Man Singh was not holder of an impartible estate, He was absolute Ruler till merger and thereafter his status was of a HUF ABCAUS Case Law Citation: ABCAUS 2567 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: Shiba Prasad Singh vs. Rani Prayag Kumari …
No Late Fee 234E can be levied when challan cum statement Form 26QB filed within the due date as required u/s 200(3) rwr 31A(4A) – ITAT ABCAUS Case Law Citation: ABCAUS 2566 (2018) (10) ITAT Important Case Laws Cited/relied upon by the parties: Mahavir AGENCY vs. Income Tax OFFICER …
