Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, supplements the earlier directive on the rectification of assessment orders under Section 161 of the DGST Act, 2017, focusing on challenges faced and additional cases eligible for rectification pertaining to the fiscal year 2017-18. - The instruction acknowledges the complexities in implementing the previous guidelines and provides further clarity and expansion on the rectification process.
Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, supplements the earlier directive on the rectification of assessment orders under Section 161 of the DGST Act, 2017, focusing on challenges faced and additional cases eligible for rectification pertaining to the fiscal year 2017-18. - The instruction acknowledges the complexities in implementing the previous guidelines and provides further clarity and expansion on the rectification process.
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