CBDT notifies Form ITR-A for filing of modified return by successor entity.
Notification No. 110/2022, dated 19-09-2022.
Exposure Draft on Standard on Sustainability Assurance Engagements issued by ICAI, comments invited by 03-10-2022.
CBIC increases validity of e-scrips from one year to two years.
Notification No. 79/2022 – Customs (N.T.) dated 15-09-2022.
Clarification regarding requirement of AGMARK Certification for import of food products.
Instruction No. 23/2022 dated 09-09-2022.
CBIC notifies Customs (Import of Goods at concessional Rate of Duty or for Specified End Use) Rules, 2022.
Notification No. 74/2022 – Customs (N.T) dated 09-09-2022.
CBIC issues guidelines for filing/revising TRAN – 1/ TRAN – 2.
Circular No. 180/12/2022 – GST dated 09-09-2022.
Providing transportation service to employees could not be said to be ‘input service’, thus, credit of service tax paid on transport of employees to factory was rightly denied.
Solar Industries India Ltd. v. Commissioner, Central Excise, Customs and Service tax, Nagpur – ii – [2022] 142 taxmann.com 160 (SC).
SLP dismissed against impugned HC order that where AO passed an assessment order u/s 143(3) without issuing notice u/s 143(2) and only in pursuance with notice issued by Asstt. CIT u/s 143(2), who had no jurisdiction over assessee at relevant time, such assessment order was liable to be set aside.
Asstt. Commissioner of Income-tax v. S.K. Industries – [2022] 141 taxmann.com 569 (SC).
CBDT issues additional guidelines on deduction of tax at source u/s 194R.
Circular No. 18 of 2022, dated 13-9-2022.