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PM Modi joins Trump-owned social media platform Truth SocialI-T - Allowance in respect of bad debts u/s 36(1)(vii) is allowable only if debt was taken into account for computing income of assessee in previous year in which amount is written off: HCI-T- Delay in filing ITR ought to be condoned where factors such as issues in I-T portal & operational challenges due to COVID pandemic, were not considered: HCDoval chairs meet of intelligence heads, including three from Five Eyes AllianceI-T - If assessee has not proved genuineness of purchases, which inter alia include source of making payment for such purchases, such case calls for addition u/s 69C: HCI-T - AO can initiate reassessment proceedings for year which has already been assessed u/s.143(3), if material information was not disclosed correctly & truly by assessee: ITATI-T - No TDS is applicable u/s 194C on fuel charges paid by assessee if same was reimbursed on cost-to-cost basis: ITATI-T - AO can't disallow commission expenses incurred by insurance company, without examining PAN details along with related documents placed on record by way of additional evidence under Rule 29: ITATIndia, New Zealand announce launch of FTA negotiationsGST - It is mandatory on part of seller to download e-way bill once goods are put in transit; Subsequent downloading of e-way bill would not absolve liability: HCPM Modi, New Zealand PM hold dialogue to re-initiate FTA talksDr. Jitendra Singh's push for gender-inclusive governance gains momentumVAT - Deemed dealer provision under MVAT Act becomes operational when categories thereunder sell any goods, whether by auction or otherwise: HCRM, Tulsi Gabbard hold talks on intelligence-sharing; flags Khalistani terror issueI-T - Findings of fact, mainly when concurrently recorded by AO, CIT(A) and ITAT, are mostly immune from interference unless case of perversity is made out: HCFirst things First - The DIN!
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