Monthly Archives: March 2022

GST Appeal can not be rejected because it was filed manually : High Court

By | March 20, 2022

GST Appeal can not be rejected because it was filed manually : High Court HIGH COURT OF ANDHRA PRADESH Ali Cotton Mill v. Appellate Joint Commissioner (ST) U. DURGA PRASAD RAO AND MS. J. UMA DEVI, JJ. WRIT PETITION NO. 3308 OF 2021 FEBRUARY  11, 2021 ORDER U. Durga Prasad Rao, J. – The petitioner seeks writ of mandamus declaring… Read More »

Remuneration and interest from partnership firm to not to be included in Gross Receipt for Tax Audit  : High Court

By | March 20, 2022

Remuneration and interest from partnership firm to not to be included in Gross Receipt for Tax Audit  : High Court IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1333 OF 2021 Perizad Zorabian Irani ….Petitioner V/s. Principal Commissioner of Income-Tax (Central)-1 Mumbai & Ors …Respondents —- Dr. K. Shivram,… Read More »

ITC can be used for any outward supply, one to one correlation of input with output not required : AAR

By | March 20, 2022

ITC can be used for any outward supply, one to one correlation of input with output not required : AAR APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Aristo Bullion (P.) Ltd., In re M.S. TORAWANE AND SEEMA ARORA, MEMBER ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2021/367 IN APPLICATION NO. ADVANCE RULING/SGST&CGST/2021/AR/05 DECEMBER  22, 2021 PROCEEDINGS   M/s. Aristo Bullion Pvt.… Read More »

Category: GST

Application in Form 15E for certificates under section 195(2) & 195(7) of the Income Tax Act, 1961 : Instruction No 1/2022

By | March 20, 2022

Instruction No 1/2022 Application in Form 15E for certificates under section 195(2) & 195(7) of the Income Tax Act, 1961- initiating the receipt of applications for the certificate before the start of FY and barring the receipt of applications for current FY after a cut-off date Download Click here

BE(A)WARE – A Booklet on Modus Operandi of Financial Frauds by RBI

By | March 20, 2022

BE(A)WARE – A Booklet on Modus Operandi of Financial Frauds by RBI The Reserve Bank has today released a booklet, “BE(A)WARE” on the common modus operandi used by fraudsters and precautions to be taken while carrying out various financial transactions. The surge in the digital modes of payments witnessed in the past few years gained further momentum… Read More »

Only Digitally Signing of Income Tax Notice can not be held as issuance of Notice : High Court

By | March 19, 2022

Only Digitally Signing of Income Tax Notice can not be held as issuance of Notice : High Court Allahabad High Court Daujee Abhushan Bhandar Pvt. Ltd Vs Union Of India Writ Tax No. 78 of 2022 10/03/2022 2013-14   1. Heard Sri Dhruv Agarwal, learned Senior Advocate, who on our request assisted the Court as… Read More »

Circular No.5/ 2022 Form No 3CF file physically till 30.09.2022

By | March 19, 2022

Circular No.5/ 2022 Form No 3CF file physically till 30.09.2022Circular No.5/ 2022 Form No 3CF file physically till 30.09.2022 Circular No.5/ 2022 F. No. 225/54/202211TA-1I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** New Delhi, Dated Ib-tl’March 2022 Subject: – Relaxation from the requirement of electronic filing of… Read More »