Charges for Conversion of residential house usage to commercial revenue expenses as they are incurred on year-to-year basis and nor result in enduring benefit – ITAT ABCAUS Case Law Citation:ABCAUS 2697 (2019) (01) ITAT The appeal by the assessee was directed against order passed by the Commissioner of …

IGST Export Refunds-resolution of Export General Manifest errors. Non filing both local and Gateway EGM, details mismatch, Non-filing stuffing report. Circular No. 01/2019-Customs F. No: 450/119/2017-Cus-IV Government of India Ministry of Finance Dept. of Revenue (Central Board of Indirect Taxes and Customs) ***** Room No. 227B, North Block, …

CIT(A) in cryptic order can not reject reconciliation of difference between gross receipts and Form No. 26AS filed before him on the ground that it did not resolve. ABCAUS Case Law Citation:ABCAUS 2696 (2019) (01) ITAT The instant appeal by the assessee was directed against the order of …

Eligibility of deemed Exports through third party for deduction u/s 10B-Supreme Court dismisses SLP of the Income Tax Department ABCAUS Case Law Citation:ABCAUS 2695 (2019) (01) SC Important Case Laws Cited/relied upon:M/s. International Stones India Pvt. LtdM/s.Tata Elxsi Ltd. The Karnataka High Court had reiterated that the assessee …

Section 80DD/CBDT Circular not violates right of equality of handicapped person by providing payment of annuity only on death of guardian/parent- Supreme Court ABCAUS Case Law Citation:ABCAUS 2694 (2019) (01) SC Important Case Laws Cited/relied upon:State of U.P. and Another v. Kamla Palace, (2000) 1 SCC 557S.K. Dutta, …

Procedure, format, standards for electronic filing of online Form 13 at TRACES Portal for grant of certificate for nil TDS or at lower rate F. No. Pr. DGIT(S)/CPC(TDS)/NOTIFICATION/2018-19 Government of IndiaMinistry of FinanceCentral Board of Direct TaxesDirectorate of Income-tax (Systems) New Delhi Notification No. 08/2018 New Delhi, 31st …