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As per amended sec 199, once TDS is deducted, credit to be given to assessee, irrespective of year to which it relates. [Sadbhav Engg Ltd Vs DCIT. ITAT Ahmedabad].
Annual revised return allowed only once for FY 2011-12 onwards after uploading MVAT audit report e-704. GTO can not be less than in 704. Use latest version 1.8.0.
Transfer not complete despite possession if willingness to perform not ascertainable with certainty [ITAT Distinguishes Chaturbhuj Kapadia].
Annual revised return allowed only once for FY 2011-12 onwards after uploading MVAT audit report e-704. GTO can not be less than in 704. Use latest version 1.8.0.
Transfer not complete despite possession if willingness to perform not ascertainable with certainty [ITAT Distinguishes Chaturbhuj Kapadia].