CIT can not substitute his view over the view taken by AO in the revisionary jurisdiction u/s 263 as AO took one of the possible view ABCAUS Case Law Citation: ABCAUS 2454 (2018) 08 ITAT The instant appeal was filed by the assessee against CIT in invoking the …

AO cannot remain quiet after issuing summons u/s 131 which went unanswered. Without resorting to further investigation no adverse inference could be drawn. ABCAUS Case Law Citation: ABCAUS 2453 (2018) 08 ITAT The instant appeal was filed by the assessee against the order passed by CIT(A) in upholding …

Draft Companies (Cost Records and Audit) Amendment Rules 2018 to incorporate GST related changes. Suggestions/comments invited Government of India Ministry of Corporate Affairs Notice inviting comments on the draft Companies (Cost Records and Audit) Amendment Rules, 2018 Dated: 6th August, 2018 Pursuant to introduction of GST, the Companies …

Please not that RCM provisions under section 9(4) of CGST Act 2017 (as amended) are not applicable despite the Notification No. 8/2017 being rescinded. Read More …Click Here >> GST reverse charge exemption extended to 30.09.2019 for goods purchased from unregistered dealers- Download Notifications Notification No. 22/2018–Central Tax (Rate) …

Special procedure for completion of GST migration of taxpayers who received provisional IDs till 31.12.2017 but could not complete the migration process as per decision of GST Council 28th Meeting MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 31/2018–Central Tax New Delhi, …

Addition confirmed for non filing of affidavit stating that the assessee had not agreed for the addition during the assessment proceedings as stated in assessment order ABCAUS Case Law Citation: ABCAUS 2452 (2018) 08 ITAT The instant appeal was filed by the assessee against the order passed by …