No obligation to deduct TDS when CIT had not rejected Form No. 15G filed by the assessee on the ground of not being filed in time – ITAT ABCAUS Case Law Citation: ABCAUS 2821 (2019) (03) ITAT The appeal in this case was filed by the assessee against …

When  AO submitted positive remand report accepting the genuineness of transaction, CIT(A) ought not to have sustained the addition – ITAT ABCAUS Case Law Citation: ABCAUS 2820 (2019) (03) ITAT The appeal in this case was filed by the assessee against the order of CIT(A) in confirmation of …

Aadhaar authentication services charges to be Rs 20 for each e-KYC transaction. Govt entities Postal Department and banks exempted from charges THE UNIQUE IDENTIFICATION AUTHORITY OF INDIA Notification No. 1 of 2019 New Delhi, the 6th March, 2019 AADHAAR (PRICING OF AADHAAR AUTHENTICATION SERVICES) REGULATIONS, 2019 No.K-11022/632/2019/Auth-UIDAI (No. …

Clarification on treatment of sales promotion/discount schemes under GST. Free samples & gifts, buy one get one free offer etc. Circular No. 92/11/2019-GST F. No. 20/16/04/2018-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi, Dated the 7th March, 2019 To,The …

CBIC has issued notifications to give effect to discussions held in the 23rd meeting of the GST Council as under: Central Tax Notifications: 14/2019-Central Tax ,dt. 07-03-2019 View Seeks to supersede notification No. 08/2017 – Central Tax dated 27.06.2017 in order to extend the limit of threshold of …

Penalty u/s 271E for repayment of loan in cash was deleted as the NBFC had insisted on cash payment due to weak financial position and default in loan repayment ABCAUS Case Law Citation: ABCAUS 2819 (2019) (03) ITAT The appeal involved was filed by the assessee against the …