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CGST Circulars GST GST Latest 

Circular No. 129/48/2019-GST – Standard Operating Procedure in case of non-filers of returns

December 27, 2019 Taxcharcha 0 Comments #goods and services tax, #provisional attachment for GST non filers, #provisional attachment for non-filers, #standard operating procedure for non-filers of returns, #tax charcha, #tax charcha.com, #taxcharcha.com, GST, taxcharcha

On 24th December 2019, the Central Board of Indirect Taxes and Customs (CBIC) has issued the circular no. 129/48/2019 regarding

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CGST Circulars GST GST Latest 

Circular No. 128/47/2019-Quoting of Document Identification Number (DIN) on the communications issued by Officers of CBIC

December 25, 2019 Taxcharcha 0 Comments #cbic, #circular 128/47/2019, #circular no. 128-2019, #DIN of CBIC, #quoting of document identification number, #tax charcha, #tax charcha.com, #taxcharcha.com, taxcharcha

On 23rd December 2019, the Central Board of Indirect Taxes and Customs has issued the circular no. 128/47/2019-GST regarding the

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GST Latest 

Recommendations and decisions of 38th GST council meeting

December 18, 2019 Taxcharcha 0 Comments #38 gst council meeting, #extension of gstr 9, #extension of gstr 9c, #tax charcha, #tax charcha.com, #taxcharcha.com, GST, taxcharcha

On 18th December 2019, the 38th GST council meeting is held in which the following recommendations and decisions are being

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CGST Tax Notifications GST GST Latest Tax Notifications 

Notications for applicability of E-invoicing

December 14, 2019 Taxcharcha 0 Comments #applicability of e-invoicing, #customs #notifications-customs, #e invoicing, #goods and services tax, #notification no. 69/2019-central tax, #notification no. 70/2019-central tax, #notification no. 71/2019-central tax, #tax charcha, #tax charcha.com, #taxcharcha.com, GST, taxcharcha

On 13th December 2019, the Central Board of Indirect Taxes and Customs (CBIC) has notified notifications no. 68/2019, 69/2019, 70/2019

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Income Tax Income Tax Latest Recent Case Laws 

Where the assesse has made the FDR out of borrowed funds, the interest on such FDRs cannot be added back by invoking the provisions of section 57(iii) of the Income Tax Act, 1961 – ITAT Delhi

December 13, 2019 Taxcharcha 0 Comments #case law in december 2019, #case law in favor of assessee, #case law on section 14A, #case law on section 57(iii), #cbdt, #income-tax, #tax charcha.com, #taxc harcha, #taxcharcha.com, taxcharcha

Crux : Where the assesse has made the FDR out of borrowed funds, the interest on such FDRs cannot be

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Income Tax Income Tax Latest Recent Case Laws 

Where the additions and disallowances are deleted by the higher authorities, there is no basis for levying penalty u/s 271(1)(c) of the Act – ITAT Delhi

December 12, 2019 Taxcharcha 0 Comments #271(1)(c), #ACIT vs Oriental Bank of Commerce, #case law in favour of assessee, #concealment of income, #tax charcha, #tax charcha.com, #taxcharcha.com, #waiver of penalty, #Where the additions and disallowances are deleted by the higher authorities, taxcharcha, there is no basis for levying penalty u/s 271(1)(c) of the Act

  Crux : Where the additions and disallowances are deleted by the higher authorities, there is no basis for levying

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Blogs Company Law Latest 

All about voluntary striking off the name of Company from Register of Companies

December 12, 2019 Taxcharcha 0 Comments #companies act, #form stk 2, #how to strike off the company, #procedure for strike off the company, #procedure for striking off the name of company, #section 248(2), #tax charcha, #tax charcha.com, #taxcharcha.com, #voluntary strike off the company, taxcharcha

In the current scenario, there are certain companies which are inoperative or not working from the date of the incorporation

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Income Tax Income Tax Latest Recent Case Laws 

Where no satisfaction note in the searched persons proceeding recorded separately, the jurisdiction assumed u/s 153C in the case of the assessee is not in accordance with provisions of section 153C – ITAT Delhi

December 11, 2019 Taxcharcha 0 Comments #ACIT vs M/s Gracious Projects Pvt Ltd., #cbdt, #income-tax, #ITAT Delhi, #search and seizure, #section 153C, #section 153c case law, #section 153c case law in favor of assessee, #tax charcha, #tax charcha.com, #taxcharcha.com, taxcharcha

To download the complete order, click here  ITA No.1720-Del-2015-ACIT vs. Gracious Project Pvt. ltd.

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Income Tax Income Tax Latest Recent Case Laws 

Where the order is passed ex parte making an addition of Rs. 6 Lacs, the case is remanded back to CIT(A) directing it to provide final opportunity of being heard to the assessee

December 11, 2019 Taxcharcha 0 Comments #case law for income escapement, #case law for opportunity not give of being heard, #case law in favor of assessee for section 148, #income-tax, #section 147, #section 148, #tax charcha, #tax charcha.com, #taxcharcha.com, #Vipul vs ITO ITA 5897/Del/2018 (Order dated 11.12.2019), taxcharcha

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Income Tax Income Tax Latest Recent Case Laws 

Where the notice issued u/s 271(1)(c) read with section 274 of the act does not specify whether the penalty is for concealment of income or for furnishing of inaccurate particulars of income, the same is bad in law and no penalty can be levied.

December 11, 2019 Taxcharcha 0 Comments #271(1)(c), #case law for concealment of income, #cases in favour of assesse for concealment of income, #cbdt, #concealment of income, #income-tax, #ITAT case law, #ITAT mumbai, #tax charcha, #tax charcha.com, #taxcharcha.com, taxcharcha

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