Servicos De Petroleo Constellation SA · ITAT Mumbai on §44BB: GST and service tax stay out of presumptive turnover
No. GST and service tax, collected on behalf of the government, are excluded from sales turnover for §44BB computation.
Income Tax · GST · For CA firms only








In Hyderabad? The officers meet at your office. →
Fixed fee, agreed before we start. A retired officer reads the file and returns a written assessment within 48 hours: exposure, grounds, and what the reply must contain. Under NDA, on your letterhead, before any retainer conversation.
Reviewed by retired officers · updated 2026-07-07
Browse all rulings →No. GST and service tax, collected on behalf of the government, are excluded from sales turnover for §44BB computation.
Notification 34/2024 (19-03-2024) adds §43B(h) disallowance to Clause 22 of Form 3CD; businesses paying micro and small enterprises must reflect it in Clauses 22 and 26.
The new tax regime becomes the default, with fresh disclosures for online-game winnings, political-party donations, disability-related expenses and Agniveer Corpus contributions.
The Court held 45 days reasonable and directed the authority to grant that period for producing the closed account's statements.
Yes. A 145-day delay was condoned where the assessee did not receive orders sent through email, many of which go to spam folders.
Notice, return and financials, by WhatsApp or email. NDA signed before the first page is read.
A retired officer reads it the way the Department will, and maps the exposure in writing.
Replies, submissions, grounds or paper-books, delivered in your format and ready for sign-off.
Your client, your appearance, your name. We stay invisible.
No. Structurally, we can't. Every engagement is NDA-bound, every draft goes out under your letterhead, and your client never learns we exist. The firm's entire model depends on CA firms trusting that promise; the white-label page puts it in writing.
Retired officers of the Income Tax Department, Chief Commissioner to Deputy Commissioner rank, with around three decades each in assessment, appeals, investigation and search. Their names, photos and service records are public on the team page.
Per-case to start: a fixed pilot fee for the first scrutiny file, with a 48-hour written assessment. Firms that stay move to a monthly back-office retainer sized to their file volume. No lock-ins before the pilot.
Written file assessment in 48 hours. Drafts are committed against your statutory deadline, 148A(b) windows included, and the date is agreed before we take the file.
Yes. Four desks: scrutiny assessment, §148 reassessment, CIT(A)/ITAT appeals, and GST notices (DRC-01/01A, ASMT-10, audit paras). Same bench, same white-label terms.
Files move under NDA, access is limited to the desk working the matter, and files from different instructing firms are never cross-referenced. Storage and deletion practice is documented on the white-label page.