Bogus LTCG Case: Since assessee had filed all relevant documents in relation to LTCG which reflected occurrence of transaction of sale of shares in normal course on platform of stock exchange, Revision u/s 263 is not unjustified.
No proceedings u/s 153C merely relying on statement of person that he provided accommodation entry to assessee
Provision for post-retirement medical benefit of employees, though contingent in nature, is an allowable expenditure
If Assessee could not establish genuineness of the expenses, AO is justified in rejecting books of accounts & computing income on estimate basis
Any mistake said to have been committed by the learned Chartered Accountant in filing VAT Form 240 would not be construed as the mistake apparent from the record to attract Section 69[1] of the Act.
Passing the impugned order under section 143(3) r.w.s. 144C(13) of the Income Tax Act,1961 making huge additions, disallowances and making transfer pricing adjustments
Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Customs and Central Taxes to be held in the month of March 2020.
Rectification application which is beyond the statutory limit of six months as prescribed under Section 102 of CGST Act/MGST Act, 2017 is delayed and barred by limitation is not found tenable
Applicability of rate of GST on the packed food products and Admissibility of input tax credit on the packed food products sold
GST: Allow ability of Input tax credit on detachable Engineered Wood with Oak Wooden Flooring capitalised as furniture and fixture