client

• Specimen application for waiver of penalty under Section 270A and prosecution under section 276C/276CC

• Kindly note that if you are having Pvt. Ltd.or a Ltd. Co. Then read carefully that MSME FORM I filling date is 30.4.2022

• Rajasthan High Court – Jodhpur – No coercive steps for recovery of GST Once surrender / confession is retracted as the liability of the petitioner towards non-payment/evasion of GST has not been determined as per the procedure provided under Section 74 of the CGST Act which have to be followed. Decision In the case of Dhariwal Products vs Union Of India on 9 February, 2022

• Can Ld. AO disallow the certain percentages of expenses when the expenses are supported only by self made vouchers and AR agreed to disallowance without pointing out any specific instances of unverifiable element therein? ITAT Kolkata decided on Apr 28, 2021. Section 143(3). Kindly click the link to get the order. https://www.bpmundraca.com/it-cases-239-2021/

• On what ground Bail is granted in the case of alleged evasion of GST? HIGH COURT OF DELHI passed the Order date 14 Nov, 2020 in the czse of SHISH AGGRAWAL vs. CGST.

• ITAT DELHI held on Mar 19, 2020 that the notice issued by the AO would be bad in law if it did not specify which limb of Section 271(1)(c) the penalty proceedings had been initiated under i.e. whether for concealment of particulars of income or for furnishing of inaccurate particulars of income. M/S GIRI BUILDWELL PVT LTD. vs. ITO

• ITAT INDORE on 5th Feb, 2020 held that when the penalty notice issued by the ‎assessing officer did not specify Which limb of section of the Act, the penalty ‎proceedings had been initiated i.e., Whether for concealment of particulars of ‎income or furnishing of inaccurate particulars of income or to say the matter ‎written in the body of the notice issued under section 274 of the Act does not refer ‎to the charges of provision of section 271AAB of the Act makes the alleged notice ‎defective and invalid and thus deserves to be quashed

• सुप्रीम कोर्ट ऑफ इंडिया ने धारा 12AA पर फैसला देते हुए कहा कि कमिश्नर या चीफ कमिश्नर धारा 12AA में रजिस्ट्रेशन करने का ट्रस्ट या इंस्टिट्यूशन को इस आधार पर मना नहीं कर सकते कि अभी कोई चैरिटेबल एक्टिविटीज नहीं हुई है क्योंकि यह धारा रजिस्ट्रेशन के समय यह देखने के लिए है कि उद्देश्य चैरिटेबल है या नहीं।

• To file ITR for having Salary Income we need following papers/ ‎documents

• BANGALORE TRIBUNAL on 4.6.2019 held that 271(1)(c) – non strike of limb in SCN-No penalty can be imposed. DESAI AND COMPANY vs. DCIT