Home Highlights August 2013 Year 2013 This

You may also like:

1. Procedure and criteria for selection of scrutiny cases under compulsory manual during the financial-year 2013-2014

2. Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20

3. Validity of selection of case for scrutiny under compulsory scrutiny criteria - the assessee has challenged the scrutiny assessment as the Assessing Officer has not...

4. Scrutiny assessment u/s 143(3) - the process of selection for scrutiny does not contemplate any discretion in the Assessing Officer. He is bound to follow the CBDT...

5. Selection of cases for scrutiny - Addition u/s 68 or 69A - it shall be worthy to note that, for the impugned year the appellant has made no investment in her individual...

6. Abolition of Mate receipt - since the advent of automation of Customs procedures, message exchange system, the manual issuance of mate receipt in the case of...

7. Standard Operating Procedure (SOP) for Scrutiny of GST returns for FY 2017-18 and 2018-19

8. In view of the specific stipulation in the circular that 'for returns filed during the current financial year 2004-05, the selection of cases for scrutiny will have to...

9. Conversion of limited scrutiny into complete scrutiny - As per the CBDT instructions, only upon conversion of such case to complete scrutiny after following the...

10. Procedure for applying for Amnesty scheme for onetime settlement of default in export obligation by Advance and EPCG authorization holders in manual mode - Circular