As per Section 199 r.w. Rule 37BA(3), credit for TDS shall be allowed by AO in the year when the income has been offered by the assessee.
AO get jurisdiction over return of income only upon service of section 143(2) notice, meaning thereby so AO cannot scrutinize return of income
Securities and Exchange Board of India Circular No. SEBI/HO/MRD/DCAP/P/CIR/2022/110 | Dated: August 19, 2022 All Depositories All Asset Management Companies Dear Sir/Madam, Sub: Participation as Financial Information Providers in Account Aggregator framework 1. An Account Aggregator (AA), is a Reserve Bank of India (RBI) regulated Non-Banking Finance Company (NBFC) that facilitates retrieval or collection of financial […]
Not following order of HC or SC would amount to mistake/error which is rectifiable under provisions of Section 154 of Customs Act, 1962
Online account opening & closure through DOP Internet Banking for National Savings Certificates (VIII Issue) & Kisan Vikas Patra
Circular No. 14/2022-Customs CBIC-190354/190/2022-TRU Section-CBEC Government of India Ministry of Finance Department of Revenue Tax Research Unit *** North Block, New Delhi Dated, 18th August, 2022 To All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive). All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax All Principal Commissioner/ Commissioner of Customs/Customs (Preventive). All Principal Commissioner/Commissioner […]
GSTN enables Functionality for Tax Payers in GST Portal wef 16.08.2022 related to CORE Amendment Link For Taxpayers who fail To Update Bank account, Changes in HSN length validation in Form GSTR-1, HSN based validation in Form GSTR-9, Generation of GSTR-11 based on GSTR-1 and GSTR- 5 for UIN holders and Updation of Statistics on […]
Pankaj Sharma Vs ITO (ITAT Delhi) I find that the present appeal is defective for want of payment of proper Court fee and the assessee has not removed the defect despite having given ample opportunities. I therefore, dismiss the appeal in limine on account of appeal being defective. However, it is clarified that if the […]
In re Anamika Agrawal (GST AAR West Bengal) What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed? Supply of services for printing on duplex board belonging to the recipient including cutting, punching and […]
In re Himalayan Flour Mill Private Limited (GST AAR West Bengal) Question: Whether the instant composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of […]
