Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Withdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - The assessee has to furnish details of different payments of tax by way of advance tax, TDS and self-assessment tax to the AO. The AO after verifying the same showing the various payments of tax by the assessee has to give due credit to those payments relating to the assessee’s account and pass fresh order in accordance with law, after giving opportunity of being heard to the assessee. - AT
Withdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - The assessee has to furnish details of different payments of tax by way of advance tax, TDS and self-assessment tax to the AO. The AO after verifying the same showing the various payments of tax by the assessee has to give due credit to those payments relating to the assessee’s account and pass fresh order in accordance with law, after giving opportunity of being heard to the assessee. - AT
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