ITAT Delhi remands appeal to CIT(A) for fresh adjudication due to denial of personal hearing in Kumar Kanti Das Vs ACIT case for AY 2017-18.
ITAT Surat remands case to AO for verification of Rs. 15.71 Lakh liability under Section 41(1) due to lack of evidence of payment and TDS deduction.
Learn about the GST waiver scheme under Section 128A, covering tax periods July 2017 to March 2020. Step-by-step SPL-02 filing process and key guidelines.
Clause (ba) of sub-section (1) of section 12A was applicable for AY.2018-19 onwards and not for AY.2017-18, assessee-temple trust was entitled to tax exemptions under Sections 11 and 12 . Hence, the order of AO was not erroneous and prejudicial to the interests of revenue and therefore, it was not amenable to revision u/s 263.
Assessee should deposit 25% of the disputed tax within a period of four (4) weeks for a fresh hearing in matters engaging the discrepancies between GSTR-3B and GSTR-2A returns.
Detailed analysis of the Customs Authority for Advance Rulings’ decision on Teachmint’s Interactive Flat Panels under Customs Tariff Act, 1975.
Classification of Small Form Factor Pluggable Transceivers under Customs Tariff, along with duty eligibility under Notification No. 57/2017-Cus, is discussed.
Bundy India Ltd seeks advance ruling on the classification of fuel pump parts used in vehicles under the Customs Tariff Act, 1975.
CAAR Delhi ruled that Samsung’s Galaxy Ring and Sizing Kit are correctly classified under HSN 90318000 for measuring or checking instruments under Customs Tariff Act
CAAR Delhi ruled that Danisco’s palm oil-based products are correctly classified under CTH 3404 90 39, not under CTH 3824, based on HSN guidelines.
