Home Highlights September 2013 Year 2013 This

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1. Special audit report u/s 142(2A) - An admitted fact on record that the AO had no occasion to examine the books of accounts furnished by the assessee, which were actually...

2. Penalty u/s 271B - delayed submission of the audit report - assessee’s only case is that it was not aware of the requirement of law - The explanation is not valid on...

3. Levy of penalty u/s. 271B - default in furnishing of Tax Audit Report - In section 271B of the Act, the only requirement is to get the accounts of assessee audited or...

4. Penalty levied u/s 271B - tax audit report - In our view, strained relationship with the earlier CA would constitute reasonable cause. The tax authorities have pointed...

5. The High Court quashed the reassessment notices issued u/s 148 and the consequent initiation of reassessment proceedings, ruling in favor of the assessee. The key points...

6. Penalty u/s 271B - assessee had failed to get his account audited u/s 44AB - The assessee explained that the delay in furnishing the Audit Report was due to the death of...

7. Due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 extended till 31.01.2019

8. Penalty u/s. 271B - delay in obtaining Tax Audit Report - Being a public sector unit, the assessee company after completion of statutory audit under Companies Act is...

9. Exemption from IGST and compensation cess to EOUs on imports extended till 31.03.2020

10. CBDT extends due date for filing Income Tax Returns and Tax Audit Reports

11. return by a non-resident taxable person - time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 extended till 11-12-2017

12. Online Information Database Access and Retrieval services (OIDAR) - time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 extended...

13. Levy of penalty u/s 271B read with section 274(1) - technical snag while upholding the tax audit report electronically - aking into the fact that the audit report has...

14. Penalty u/s 271B - Failure to furnish Tax audit report - Period of limitation - notice for the said year was issued only on the conclusion of the assessment u/s.147...

15. Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...