Presumption u/s 132(4A)-No further proof u/s 37 of expenses recorded in books seized was required as department failed to rebut presumption-High Court Prelude: Section 132(4A) provides for the presumption that where during the course of a search proceedings, any books of account, documents, money, bullion, jewellery or other …

CBEC issues 11 Steps guide for filing Form GST TRAN 2 form. Step by Step guide for filing Form GST TRAN 2 form Prequisite: TRAN 2 can be filed only if TRAN-1 and GSTR 3B of the relevant tax period is filed. Step 1. Navigate to the TRAN 2 page …

Companies (cost records and audit) Second Amendment Rules, 2017 on account of CGST Act 2017 GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 20th December, 2017 G.S.R…… ……….. (E).– In exercise of the powers conferred by sub-sections (1) and (2) of section 469 and section …

SEBI-Revision of limit for investment by FPIs in Government Securities for the January – March 2018 quarter, with effect from January 01, 2018 CIRCULAR IMD/FPIC/CIR/P/2017/129 December 20, 2017 To All Foreign Portfolio Investors through their designated Custodians of Securities The Depositories (NSDL and CDSL) Sir / Madam, Sub: …

Tax component of tax free salary is taxable as salary not income from other sources under section 195A which provides for grossing up-High Court Recently Hon’ble High Court has held that tax component on tax free salary paid by the employer is part of salary and not assesseble …

Application for Refund of ITC paid on Exports of Goods and Services without payment of Integrated Tax. GST FAQ and Taxpayers Guide to file application for the IGST paid on export of good. Application for Refund of ITC paid on Exports of Goods and Services without payment of …