15. In the case in hand, the petitioner has only brought on record the tax invoices, e-way bills, GR and payment through banking channel, but no such details such as payment of freight charges, acknowledgement of taking delivery of goods, toll receipts and payment thereof has been provided. Thus in the absence of these documents,… Read More »
UDIN DirectorateThe Institute of Chartered Accountants of India26th Oct 2023 Dear Member, Archiving of UDINs It has been decided to archive UDINs after one year of their generation to ease off the load on the servers. Implementation of archiving UDINs has been scheduled in the phased manner beginning for the year 2019 in the first… Read More »
GST Late Fees Expenses allowed in Income Tax : ITAT Further, it is noted that payments towards late fees for filing TCS/ GST Return is not an offence prohibited by law. For the above reasons, the ground no. 3 of the assessee is allowed IN THE ITAT JAIPUR BENCH ‘B’ Manglam Arts v. Principal Commissioner… Read More »