GST Checking in TAX Audit

NO COST – NO CAPITAL GAIN

INPUT SERVICE DISTRIBUTOR IN GST

Application filed by charitable trust u/s 12A merits deemed registration, once Revenue Authority has not acted upon such application within six months of its receipt: HC

Applicability of GST on Ambulance service !!

Formal deed of trust was not necessary for the grant of registration u/s 12A/12AA of the Act: HC

Query – 2 similer Queries depends on section 2(14) of the Income Tax Act !

Exemption to Trust from GST

Debit note and credit note in GST

All about GST Audit !!

Report on Audit Quality Review (2017-18) of the Quality Review Board

Business Compliance Calendar for the month of August – 2018

Very important Conclusion by Apex Court decision( 5 members constitutional bench) in Dilip Kumar & Co

Wonderful Judgement – For section 54F exemption, section 50C can be ignored: Jaipur ITAT

Benefit of doubt to go to Department: Supreme Court

Time to be more alert. Tax exemption clause/ notification to be read strictly. If there is ambiguity, it must be interpreted in favour of revenue. Ratio of Sun Exports overruled by Supreme court !!

6 Amendments + 9 Insertions = Total 15 Changes in Tax Audit Report: Summary of Amendment

No addition in respect of penny stock on the basis of human behavior in the case of Navneet Agarwal vs. ITO: ITAT Kolkata