IGST Export Refund – Resolution of errors – As Per Circular No. 01/2019-Customs – Dated 02-01-2019

No disallowance u/s 40A(3) if it was mandatory to purchase material in cash on holidays to complete construction in time: Delhi ITAT

No seizure of goods and attachment of bank accounts can be done if GST already deposited: Gujarat HC

Important judgement on Ice-cream & Applicability of Composition scheme

Scope of rectification u/s 154 – Fee important verdicts clarifying It-

Interest and remuneration paid to partners by a firm are deductible if all the following conditions are satisfied :

Non-compliance of provisions of TDS where payment is made to resident :

Mumbai ITAT on GURANTEE COMMISSION & section14A.

GST Registration cancelled – How to revoke it?

GST & its Impact on Discount:

All about GST Registration for Goods Transport Agency (GTA) Services including ITC, RCM etc

TDS ON INTEREST OTHER THAN INTEREST ON SECURITIES

Validity of Penalty u/s 271(1)(c) for Concealment or furnishing of inaccurate particulars if it is not specifically mentioned in assessment order

Reassessment Notice after expiry of four years without recording reasons that escaped income is likely to exceed Rs. 1 Lakh is bad in law

Low profitability of recipient cannot be the criteria for Business disallowance u/s 40A(2)(b) being excessive or unreasonable payment

Validity of Additions on the basis of ‘window-dressed’ financials prepared for bank loans.

Rate of tax on services of Supply and erection work for power project

Whether it is mandatory to furnish inward details in Table 4A of GSTR-4?