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If a non resident citizen of India came to India after resigning from her employment outside India with an intention of visiting family and friends will be regarded as resident of India if her stay is more than 60 days in a year [Mrs. Smita Anand, China, AAR No. 1091 of 2011].
CBEC through Notification No. 10/2014 - Central Excise (N.T.) dated 28th February, 2014 has made some amendments in Form A-1 whereby a separate category has been created under the heading "importer" requiring registration. The notification is effective from 1st day of April, 2014.
On request of the STBA, department has de-linked demands relating to mismatch and R-10 Asst. from the "Form Issue Portal" upto 10-03-2014.
Guidance Note on Audit of Banks 2014 now released. Downloadable at www.icai.org.
Quality and lavishness of construction is not incriminating material. Reference cannot be made to the Valuation Officer in the absence of incriminating material/document found during the course of search [Case Agra ITAT in the case of ACIT Vs Shri Yogendra Kumar Singhal].
CBEC through Notification No. 10/2014 - Central Excise (N.T.) dated 28th February, 2014 has made some amendments in Form A-1 whereby a separate category has been created under the heading "importer" requiring registration. The notification is effective from 1st day of April, 2014.
On request of the STBA, department has de-linked demands relating to mismatch and R-10 Asst. from the "Form Issue Portal" upto 10-03-2014.
Guidance Note on Audit of Banks 2014 now released. Downloadable at www.icai.org.
Quality and lavishness of construction is not incriminating material. Reference cannot be made to the Valuation Officer in the absence of incriminating material/document found during the course of search [Case Agra ITAT in the case of ACIT Vs Shri Yogendra Kumar Singhal].