Show cause notice u/s 263 at old address was not full opportunity afforded to the assessee to controvert the grounds of revision as mandated by the Supreme Court ABCAUS Case Law Citation: ABCAUS 2078 (2017) (09) HC The Substantial Question of Law framed/urged for determination: “(i) Did …
Rule 39A-Intimation of estimated income and advance tax payment as on 30th September to be furnished by the assessee in form 28AA – CBDT Draft Notification Presently there is no such mechanism whereby the assessee is suo moto required to intimate the payment of advance tax to the …
No Concealment penalty u/s 271(1)(c) for income surrendered during survey if income was disclosed in return which was filed within due date-Allahabad High Court ABCAUS Case Law Citation: ABCAUS 2077 (2017) (09) HC The Substantial Question of Law framed/urged for determination: “(I) Whether the ITAT was justified …
Extension of time limit for submitting Form GST TRAN-1 to 31st October 2017 F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 18th September, 2017 Order No. 02/2017-GST Subject: Extension of time limit for submitting …
CBEC instruction to file SLP against stay of tax collection under GST by the orders of High Courts irrespective of fact that matter is still pending before High Court F.No.275/11/2017-CX.8A Ministry of Finance Department of Revenue Central Board of Excise & Customs (Legal Cell) ******** ‘C’ Wing, 5th …
Disproportionate increase in expenses in relation to turnover can not be reason in itself for making adhoc disallowance without cogent material – ITAT ABCAUS Case Law Citation: ABCAUS 2076 (2017) (09) ITAT Assessment Year : 2012-13 Brief Facts of the Case: The Petitioner assessee had claimed certain expenses. …
