Not signing reasons recorded for reopening invalidated the notice u/s 148. ITAT quashed the reopening as issue of the notice without recording reasons The appellant assessee had preferred the instant appeal against the order of the CIT(A) in upholding the reopening the assessment where reasons recorded for issuance …

Waiver of late fee for FORM GSTR-3B by those registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27.12.2017 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification …

ICAI Idea Placement Programme to showcase startups by CAs as one of the Directors/Co-Founders Online registration for members from 1st May, 2018 to 30th May, 2018 for Idea Placement Programme on 28th, 29th & 30th June, 2018 ICAI through its Committee for Professional Accountants in Business & Industry (CPABI) brings another initiative …

Bill of Entry Electronic Integrated Declaration and Paperless Processing Regulations 2018 for import of goods where Customs Electronic Data Interchange System is in operation MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 36/2018-Customs (N.T.) New Delhi, the 11th May, 2018  G.S.R. 447(E).—ln …

No disallowance u/s 40(a)(ia) can be made for short deduction of TDS or deduction under wrong head. ITAT follows jurisdictional High Court decision. The point for consideration was as to whether the provisions of section 40(a)(ia) of the Act could be invoked for short deduction of tax at source. …

No disallowance u/s 40(a)(ia) even if payee files return belatedly u/s 139(4) if payment is considered in tax computation and CA certificate is furnished as per proviso to section  201(1)-ITAT ABCAUS Case Law Citation: ABCAUS 2333 (2018) (05) ITAT The appellant assessee had claimed an expenditure under the …