Where AO made disallowance of transportation expenses claimed by assessee for non-deduction of tax at source under section 194C; in view of the fact that there was no contract between the assessee and transporters, the provisions of section 194C could not be invoked
Instant Writ Petition has been filed against action of Sales Tax Department concerned denying it concessional rate of tax on sales made by it
Iron & steel items & cement used for erection of foundation & support structures come within the ambit of definition of input so long as it satisfies user test.
Learn about the recent Instruction on sanction of GST refund and Post audit of refund orders issued by CBIC. Understand the detailed guidelines for refund claims and ensure uniformity in practices.
High Court set aside the assessment order passed U/s.74 of the WBGST Act, as no opportunity of personal hearing was provided to the petitioners, although the same was specifically asked from the authorities.
In this update, we are providing key points from captioned Master Direction in connection with Extension and Write off of the amount payable against the import of good and services.
Heritage Infracon Pvt. Ltd. Vs DCIT (ITAT Delhi) At the outset learned counsel for the assessee submitted that in quantum proceedings the Tribunal vide its order dated 4.12.2019 was pleased to delete the addition made by the Assessing Officer. Revenue has not disputed the fact that the assessment has been quashed by the Tribunal in […]
IBM India Pvt. Ltd. Vs C.C.E. & S.T.-Bangalore-LTU (CESTAT Bangalore) On a cogent reading of sub-rules (1) and (2) of Rule 10 ibid as above, it transpires that transfer and availment of unutilized cenvat credit is permissible under the statute, subject to fulfillment of the conditions that transfer of business must be on account of […]
Refund of credit of cess cannot be denied merely on the ground that such credit, which could not be utilized prior to GST regime, would stand lapsed.
Revised Instruction for constitution and functioning of Local Committees to deal with taxpayers’ grievances due to high-pitched Scrutiny Assessment In line with CBDT’s policy and commitment towards providing enhanced taxpayers’ services and reduce taxpayers’ grievances, CBDT has issued revised Instruction for constitution and functioning of Local Committees to deal with taxpayers’ grievances arising out of […]
