Home Highlights March 2022 Year 2022 This

You may also like:

1. Direction to issue necessary instructions to the field formations to effectively utilise NMS and AIMS of EFS module to achieve the targets for the widening of the tax base.

2. Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit - CBDT has no power of issue any instruction with retrospective effect - SC

3. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Power of Central Government to issue directions, etc. - Clause 206 of the Bill

4. Power to the CBDT - Instructions to subordinate authorities u/s 119 - amendment to the Rule 68B - legislative provisions cannot be amended by CBDT in exercise of its...

5. Instructions for enabling Internal Control Mechanism for Refunds in GST - SGST - A committee of officers was constituted - These instructions are issued based upon the...

6. Compounding of offence - Criminal case u/s 276C(1) read with Section 277 and 278B - The authority to issue instructions or directions by the Board stems from the second...

7. Imposition of cost by CESTAT on grounds of quality of adjudication order - CBEC issues Instruction

8. Institutional Mechanism for Forming Departmental View on Contentious Legal Issues - Order-Instruction

9. Assessee in default - non deduction of TDS u/s 194H - Instructions and Rules can only supplement but can never supplant or limit the width of the statutory powers - HC

10. TP - Arm's length price - CBDT instruction does not restrict the powers of the AO from making references to the Transfer Pricing Officer after 30th June 2003