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Ashutosh Lohani (ABCAUS)
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111 followers
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ICAI Advanced ICITSS - Advanced IT Test scheduled on 19.08.2018 in Kerala cancelled due to heavy rains floods and disruption of normal life
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Payments made by University to affiliated colleges for conducting examinations in different centres were reimbursement, not fee for technical services-ITAT
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Jurisdiction cannot be challenged after expiry of time limit prescribed. Challenging jurisdiction is different from challenging transfer of jurisdiction-ITAT
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AO was unjustified in applying accounting method followed by a different assessee and rejecting Percentage of completion method consistently applied - ITAT
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Educational Material on Ind AS 115-Revenue from Contracts with Customers by ICAI. Brief summary of the Standard and Frequently Asked Questions (FAQs)
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Utilization of Electronic Cash and Input Tax Credit (ITC) Ledger - FAQ. Rules and Principles for utilization of Electronic Cash Ledger and ITC credit
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High court orders inquiry for manipulation of reasons to believe and role of AO. Recommends strict disciplinary action for playing subterfuge by ante dating
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Issue of certificate u/s 197 for no-lower deduction and collection of tax electronically. Draft notification proposing amendment to Rules and rationalisation of Form 13
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Non deduction of TDS-Liability to pay interest even if deductee paid taxes. Under section 201(1A) liability of the deductor is absolute - ITAT
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Clause 30C related to General Anti-Avoidance Rules (GAAR) & clause 44 of GST compliance of revised Form 3CD deferred till 31.03.2019-CBDT Circular
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