Copy of representation letter for extension of Vat audit date for Mar18.. by GST Practitioners Association of Maharashtra
Taxable value for the purposes of GST shall include the TCS amount collected under the provisions of the Income Tax Act
In absence of any valid reason to believe that assessee’s income has escaped assessment, assumption of jurisdiction as prescribed u/s 147 is bad in law.
No disallowance u/s 40(a)(ia) if TDS certificate clearly refers to the assessee being exempted and the fact that TDS on rent payment would only result in refund of the same