Extension of period of relief for filing GST refund application FORM GST RFD-01A on the common portal by by relaxed validation till 30.06.2019   Corrigendum to Circular No. 45/19/2018-GST dated 30th May, 2018  Certain registered persons, while filing the return in FORM GSTR-3B for a given tax period, committed errors …

Download Tax/TDS Credit Mismatch report from income tax e-filing account Income Tax e-filing portal has enabled viewing and downloading report of Tax/TDS credit mismatch between Form 26AS and TDS claimed. The report shall enable assessees in pin pointing the mismatch in TDS as claimed and as appearing in …

Disallowance u/s 40A(2) for unreasonable increase in directors remuneration deleted as AO not carried out exercise to determine fair remuneration in the similar line and scale of business. ABCAUS Case Law Citation:ABCAUS 3072 (2019) (07) ITAT Important Case Laws Cited/relied upon by the parties:Commissioner of Income Tax Vs. …

Bogus purchases additions not based on average GP or NP declared by the assessee in preceding years or some reasonable or proper criteria deleted by ITAT ABCAUS Case Law Citation:ABCAUS 3071 (2019) (07) ITAT This appeal by the assessee was directed against the order of the CIT (A) …

Depreciation and provision for maintenance on BOT project allowable. ITAT distinguished decision of Bombay High Court & held in assessee’s favour ABCAUS Case Law Citation:ABCAUS 3070 (2019) (07) ITAT Important Case Laws Cited/relied upon by the parties:Progressive Constructions Ltd, reported in (2018) 161 DTR 289Ashoka Infrastructure Ltd vs. …

Merger of the Council for Trade Development and Promotion (CTDP) with Board of Trade (BOT) Government of India Ministry of Commerce & IndustryDepartment of Commerce Directorate General of Foreign Trade Notification No. 11/2015-20 New Delhi, the  17 July, 2019 The Council for Trade Development and Promotion (CTDP) was …