Purchase not bogus for mere non appearance of suppliers before AO

Purchase not bogus for mere non appearance of suppliers before AO Posted: 09 May 2013 08:40 PM PDT In our view, merely because the suppliers have not appeared before the Assessing Officer or the CIT(A), one cannot conclude that the purchases were not made by the respondent-assessee. TIN revises rates for e-TDS/TCS, AIR, Form 24G Returns Posted: 09 May 2013 08:40 PM PDT TIN With effect from May 4, 2013, revised rates for acceptance of e-TDS/TCS, Form 24G Statements and AIR at TIN Facilitation Centres (TIN-FCs) are as under: Basis of charges Charges* 0 – 100 records 35.00 100 – 1000 records 200.00 More than 1000 records 650.00 *Inclusive of service tax How to fill ITR-3 for AY 2013-14 Posted: 09 May 2013 08:39 PM PDT This Return Form is to be used by an individual or an Hindu Undivided Family who is a partner in a firm and where income chargeable to income-tax under the head Profits or gains of business or profession does not include any income except the income by way of any interest, salary, bonus, commission... Guidelines to Fill ITR-1 Sahaj for A.Y. 2013-14 Posted: 09 May 2013 08:31 PM PDT This Return Form is to be used by an individual whose total income for the assessment year 2013-14 includes:‑ (a) Income from Salary/ Pension; or (b) Income from One House Property (excluding cases where loss is brought forward from previous years); or FVU version 3.71 – TDS/TCS Returns – Mandatory wef 26.05.2013 Posted: 09 May 2013 08:30 PM PDT Key features of File Validation Utility (FVU) version 3.71 Section 80CCG: Section 80CCG has been incorporated for Form no. 24Q  Q4. Section code 80CCG is applicable for FY 2012-13 onwards. Section 80CCF: Quoting deduction under section 80CCF has been restricted to FY 2010-11 and 2011-12. Relaxation... Instructions for filling out FORM ITR-2 for A.Y. 2013-14 Posted: 09 May 2013 08:26 PM PDT This Return Form is to be used by an individual or a HUF whose total income for the assessment year 2013-14 includes:- (a) Income from Salary / Pension; or (b) Income from House Property; or (c) Income from Capital Gains; or DVAT 51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 27/05/2013 Posted: 09 May 2013 08:25 PM PDT Central Sales tax (Registration and Turnover) Rules 1957, for furnishing of the portion marked 'original' of the Declaration Forms 'C', 'E-I' or 'E-II', 'F', 'I', 'J', and 'H' respectively, as per the following time schedule for the year 2011-12:- CL – Applicability of Regulation 17(6) in processing work items Posted: 09 May 2013 07:34 PM PDT I am directed to convey, with the approval of the Competent Authority that, henceforth, under the provisions of Regulation 17(6) of the Company Regulation, 1956, ad-hoc work items may be created to extend the validity of the work item beyond the time limits prescribed under the Regulation by the... No Change in CA Exam schedule – ICAI Posted: 09 May 2013 07:30 PM PDT Candidates in the examination centres in Patna appearing for Intermediate (Integrated Professional Competence) Examination may note that, owing to the rally called by some political party (ies) on 15th May 2013 Classification of Filters referred to as "Disposable Sterilized Dialyzer" and "Microbarrier" for filtering blood" – regarding Posted: 09 May 2013 07:06 PM PDT Doubts have been raised regarding classification of the filters referred to as Disposable Sterilized Dialyzer and Microbarrier: for filtering blood, whether under heading 9018, in tariff item 90189031 which provides for renal dialysis equipment (artificial kidneys, kidney machines and dialysers)