Retraction of statement after inordinate delay without proving that same was obtained forcefully/by coercion/undue influence is clearly an after-thought and looses its significance.
Impugned addition u/s.50C(2) of the Act mandates reference to DVO in case an assessee contests the jantri price in question to be higher than fair market value of the relevant capital asset.
The Maharashtra GST Department (MGSTD) has been providing various electronic services and other related information to the taxpayers and the other stakeholders through its website mahavatgov.in.
Export of all varieties of onions as described above will be allowed only on Letter of Credit (LC) subject to a Minimum Export Price (MEP) of US$ 850 F.O.B. per Metric Ton till 20.01.2018.
Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) comprising of Judicial Member S.S.Godara and Accountant Member Pramod Kumar has deleted the addition under the Income Tax Act in respect of unutilized CENVAT credit.
Notification No. 21/2017-Customs (N.T./CAA/DRI) In pursuance of notification No. 60/2015-Customs (N.T.), published vide G.S.R. 453(E), dated 4th June, 2015 in Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), and as amended by notification No. 133/2015-Customs (N.T.), published vide number G.S.R. 916(E), dated 30th November, 2015
Notification No. 20/2017-Customs (N.T./CAA/DRI) In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June, 2015 in Gazette of India, Extraordinary, Part II, section 3, sub-section (i), and as amended by notification No. 133/2015-Customs (N.T.), published vide number G.S.R. 916(E), dated 30th November, 2015 in Gazette of India
As per information received from GSTN, It is informed that links related to following forms, have been disabled on GST Portal w.e.f. 28.12.2017
Registered as Composition dealer in UP VAT & Now as Regular in GST regism, how to claim LTC on TAX PAID stock in hand as on appointed date.
It is not in dispute that the assessee purchased MS Office software and used the same in its business. By purchasing MS Office software, the assessee has not become owner of the software. The ownership of MS Office software remained with Microsoft company.