Penalty us 271(1)(b) for failure to file return u/s 153C. Provisions of section 271(1)(b) does not empower AO to impose the penalty for delay or failure to file the returns in response to notice u/s 153C – ITAT ABCAUS Case Law Citation: ABCAUS 2032 (2017) (08) ITAT …
Validity Period of E-way Bill 01 uner UP GST for Transportation/Movement of goods from other State to Uttar Pradesh based on distance covered in KM Under UP GST, the process for e-way bill downloading has been revised and modified. Uttar Pradesh Commercial Tax Commissioner has issued an Office Order …
Revised process of downloading e-way bills in UP from 16.08.2017 by both registered dealers or unregistered dealers from Uttar Pradesh Com tax website Under Uttar Pardesh GST Rules, 2017, during transportation of goods/ or carriage of goods for storage , e-way bills have been made compulsorily to accompany …
Income contained in unverified transaction can only be taxed and not the amount of entire transaction. ITAT upheld tax on profit embed in alleged bogus purchase ABCAUS Case Law Citation: ABCAUS 2031 (2017) (08) ITAT The issue involved: The only issue involved in present two appeals filed by …
20 years aged person capable enough to give tips for purchasing shares. ITAT deletes penalty u/s 271(1)(c) for subjective disallowance of commission paid for tips given to customers- ITAT ABCAUS Case Law Citation: ABCAUS 2030 (2017) (08) ITAT Assessment Year : 2010-11 Brief Facts of the Case: …
Reopening us 147 based on material found in search not permissible. In such cases section 153C applies for framing assessment which excludes application of section 147 – ITAT ABCAUS Case Law Citation: ABCAUS 2029 (2017) (08) ITAT Assessment Year : 2007-08 Important Case Laws Cited/relied upon by …
