Circulars Compensation Cess

CIT cannot exercise Revisionary power u/s 263 merely because he has different opinion on the matter

Poonam Bhotika Vs Income Tax Officer (ITAT Kolkata)

The assessee has filed this appeal disputing the order of Pr. Commissioner of Income Tax-15, Kolkata passed u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as the Act) dated 22.03.2017 by which the Ld. Pr. CIT set aside the assessment order dated 02.03.2015 passed u/s 143(3) of the Act for Assessment Year 2012-13 with a direc...

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Exporter eligible for refund of Compensation Cess paid on exports

Circular No. 1/1/2017-Compensation Cess (26/07/2017)

In this regard section 8 of the Goods and Services tax (Compensation to States) Act, 2017 hereinafter referred to as [GSTC Act, 2017] provides for levy and collection of Compensation Cess and reads as under...

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