Disallowance us 40(a)(ia) deleted on non CA certificate basis. In the interest of justice and fair play ITAT set aside matter to AO for examination ABCAUS Case Law Citation: ABCAUS 1170 (2017) (03) ITAT The Grievance: The assessee was aggrieved by the order of CIT(A) upholding disallowance …
PMKGY 2016-Existence of deposit in bank-cash in hand or deposits in an account maintained with a specified entity on the date of filing declaration F. No.142/33/2016-TPL(Part) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) Circular No. 9 of 2017- Income …
Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be disbelieved – ITAT ABCAUS Case Law Citation: ABCAUS 1169 (2017) (03) ITAT Assessment Year : 2011-12 to 2013-14 Date/Month of Pronouncement: March 2017 Brief Facts of the Case: There …
CBEC Master Circular-Show Cause Notice Adjudication and Recovery. It shall override Excise Manual of Supplementary Instructions to the extent of conflict. Circular No. 1053/02/2017-CX F.No. 96/1/2017-CX.I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Dated the 10th March, 2017 To, The Principal …
Not allowing cross examination legally or factually incorrect. It was strange that FFA held that non providing such opportunity would not vitiate proceedings-ITAT ABCAUS Case Law Citation: ABCAUS 1168 (2017) (03) ITAT Assessment Year : 2005-06 Date/Month of Pronouncement: March, 2017 Brief Facts of the Case: A …
Lok Sabha Passes the Admiralty Bill 2016. The Admiralty (Jurisdiction and Settlement of Maritime Claims) Bill, 2016 was passed by Lok Sabha yesterday Ministry of Shipping PIB Press Release 11-March, 2017 Lok Sabha Passes the Admiralty Bill 2016 The Admiralty (Jurisdiction and Settlement of Maritime Claims) Bill, 2016 …