Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
Rebuttable search presumptions and corroboration standards shaped deletion of unsubstantiated additions, while rental income and limited profit estima...
This instruction pertains to the systemic improvement regarding mapping and de-mapping of officers on the GSTN portal. It addresses an incident where a relieved officer fraudulently sanctioned a refund due to failure in de-mapping from the portal. To prevent such occurrences, it recommends immediate de-mapping upon relieving, monitoring by supervisory officers, compliance reporting to jurisdictional authorities, and clear accountability of concerned officers responsible for mapping/de-mapping. Principal Commissioners/Commissioners are directed to ensure strict compliance with the Directorate General of Vigilance's guidelines in this matter.
This instruction pertains to the systemic improvement regarding mapping and de-mapping of officers on the GSTN portal. It addresses an incident where a relieved officer fraudulently sanctioned a refund due to failure in de-mapping from the portal. To prevent such occurrences, it recommends immediate de-mapping upon relieving, monitoring by supervisory officers, compliance reporting to jurisdictional authorities, and clear accountability of concerned officers responsible for mapping/de-mapping. Principal Commissioners/Commissioners are directed to ensure strict compliance with the Directorate General of Vigilance's guidelines in this matter.
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