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F: RCM on Inward Supply

F: Gst on loan payable written off

F: RCM applicable on rice husk shifting contractor

F: Refund of export with IGST

N: Tariff Notification in respect of Fixation of Tariff Value of Edible O...

C: Order u/s 119 of the Income-tax Act,1961 regarding extension of dates ...

C: Submission of ICLCs (Irrevocable Commercial Letter of Credits) eligibl...

C: Amendment of Para 2.54 of the Handbook of Procedures, 2015-2020

N: Seeks to amend Notification No. 13/2020 – Central Tax, dated the 21st ...

N: Seeks to amend Notification No. 41/2020-Central Tax, dated the 5th May...

N: Seeks to extend due date of compliance under Section 171 which falls d...

F: Providing Guarantee - Whether Supply

H: Levy of GST - taxable supply or not - sale of Transferable Development...

H: Input Tax Credit - lift installation charges paid to Fujitec - credit ...

H: Works Contract - Earth Work or not - construction of tunnel and its al...

H: The works contract service for the construction of those dwelling unit...

H: Detention of vehicle - E-way bill did not mention correct details - Th...

H: Condonation of delay in filing the revised return - belated return u/s...

H: Reopening of assessment u/s 147 - the assessment order as well as the ...

H: Eligibility for deduction u/s 80IB - housing projects - if the Crown s...

H: Action against the Principal officer of the company - identifying a pe...

H: Penalty u/s 271(1)(c) - While apparently surrendering all the income o...

N: Notification to give one time extension for the time limit provided un...

H: Validity of reopening of assessment - even if anything is not highligh...

H: Revision u/s 263 - Order of the AO in respect of unsecured loans, sund...

H: Levy of penalty u/s 271(1)(c) - it was the assessee which has actually...

H: Seeking implementation of the order of CESTAT - Right of Revenue to fi...

H: Dishonor of Cheque - In this case, the cheques were postdated to 10.12...

C: Amending Circular 38/2016-Cus on Guidelines for Provisional Assessment...

C: Guidelines under section 194-O (4) and section 206C (1-I) of the Incom...

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2020 (9) TMI 581 - SC ORDER - Income Tax

Head Note / Extract:
Rejection of books of account - AO adopted G.P. Rate @15% instead of 14.52% as disclosed - enhanced the addition by estimating the G.P. @23.01%, after considering the past history by ITAT - HELD THAT:- No merit in the review petition and the same stands dismissed.

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