For registration u/s 12AA only objects and genuineness of activities are relevant considerations. Failure to prove genuineness of donation or loan can not lead to negative inference. High Court approves ITAT view ABCAUS Case Law Citation: ABCAUS 2016 (2017) (08) HC The Substantial Question of Law framed for …

GST rates on thirteen services reduced by GST Council in its 20th meeting The summary of Decisions taken with respect to revised rates at 20th GST Council Meeting on 5 August, 2017 are as under S. No. Description of service From To 1. Job work services in respect …

Kerala High Court allows Petitioner manual ITR filing without Aadhaar-Enrolment ID The Hon’ble Kerala High Court has directed the Income Tax Officer to allow a petitioner to file IT returns through manual filing without insisting on Aadhaar number / Enrolment No., pending disposal of the writ petition. This …

Statements recorded u/s 132 (4) do not constitute incriminating material by themselves for the assumption of jurisdiction under Section 153A – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2015 (2017) (08) HC The Substantial Question of Law framed for determination: Whether having regard to the materials seized …

LPG Bottling activity amounts to production under sections 80HH, 80-I and 80-IA-Supreme Court. The word production is wider than the word manufacture. ABCAUS Case Law Citation: ABCAUS 2014 (2017) (08) SC The Substantial Question of Law framed for determination: Whether bottling of LPG is an activity which amounts …

Aadhaar mandatory for death registration-certificates wef 1st October 2017. Applicant ignorant of Aadhaar/enrolment ID of deceased to furnish a certificate to this effect.  Press Information Bureau  Government of India Ministry of Home Affairs 04-August-2017 15:39 IST Requirement of Aadhaar number for Registration of Death of an Individual.  The …