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1. Restriction on import of Pulses - The Notifications comes into force with effect from 18th December, 2019.

2. Sabka Vishwas (Legacy Dispute Resolution)Scheme (SVLDRS), 2019 comes into force w.e.f. 1.9.2019

3. CGST (Amendment) Act, 2018 came into force w.e.f 1-2-2019

4. New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018

5. Amendment to Benami Transaction (Prohibition) Act, 1988 shall come into force w.e.f. 1.11.2016 - Notification

6. Withholding rate of tax in respect of dividend - We are not impressed with the argument advanced on behalf of the revenue that since Slovenia, Lithuania, and Columbia...

7. Valuation - Determination of transactional value - ship demurrage charges are not includible in the assessable value of the imported goods prior to CVR, 2007 coming into force - AT

8. Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

9. Classification of supplies - works contract services - The contract for shifting of cables and replacing with underground cables can be classified as contract for...

10. Levy of Service Tax - Composite Works Contracts prior to the introduction of the Finance Act, 2007, by which the Finance Act, 1994 came to be amended to introduce...

11. Scope of contract - transfer of software that has come into existence - The pith and substance of the contract or true nature of the transaction shows that the contract...

12. Year of taxability of amount - in the case of construction contracts, the assessee can follow either the project completion method or the percentage completion method - AT

13. Works contract Service - Turnkey contract - appellant had considered this turnkey contract as a works contract. Thus, appellant has made out a prima facie case that...

14. Arbitration clause - that if the contract was superseded by another, the arbitration clause, being a component part of the earlier contract, falls with it - But where...

15. Rate of depreciation u/s. 32 - any amendments in the Act which come into force after the first day of April of a financial year, would not apply to the assessment for...