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 …

Govt notifies 121 countries-specified territories us 9A(3) for Eligible Investment Fund Management activity not to be regarded business connection in India Section 9 of the Income Tax Act, 1961 deals with the income which is deemed to accrue or arise in India for taxation purpose. As per sub …

Constitution of Sectoral Groups on GST. The Goods and Services Tax (GST) Council has constituted 18 groups to ensure smooth roll-out of GST Press Information Bureau  Government of India Ministry of Finance 04-August-2017 17:12 IST Constitution of Sectoral Groups on GST  The Goods and Services Tax (GST) Council …

Income Tax Offices to remain open till midnight on 5th August 2015 for receiving ITRs in view of the extended last date for filing ITR by certain categories  F.No.225/270/2017/ITA. II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block ITA.II Division …