Home Highlights June 2016 Year 2016 This

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1. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

2. Revised Draft Model GST Law - Section / Chapter Wise

3. Proposed Amendments in the Companies Act, 2013 - as per the report of the Companies Law Committee

4. Proposed Amendments in the Companies Rules - as per the report of the Companies Law Committee

5. Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the...

6. MODEL BYE-LAWS OF AN INSOLVENCY PROFESSIONAL AGENCY - SCHEDULE of the Insolvency and Bankruptcy Board of India (Model Bye-Laws and Governing Board of Insolvency...

7. Revised Draft IGST Law - Section / Chapter Wise

8. Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

9. Classification of goods - chlorinated paraffin - It is a settled law that any clarification with regard to any Act will always have retrospective effect for the reason...

10. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

11. Penalty levied u/s. 272A (1)(c) - non compliance with summons issued under section 131(1A) - ignorance of law is certainly no excuse for a default committed but, at the...

12. Effect of non-passing draft assessment order u/s 144C(1) - even if assessee had accepted addition to be made on account of TP adjustment, during assessment proceedings,...

13. Levy of GST - Business or not - Supply or not - common law Principle of Mutuality - Co-operative Housing Society - contribution charges collected by the Appellant from...

14. Refund of GST - exports of goods and services - taxes paid under existing laws - efunds of tax/duty paid under the existing law shall be disposed of in accordance with...

15. Validity of draft assessment order u/s 144C(1) - difference in numbers in closing and opening stock of Lingerie - The show cause notice lacked specific quantification of...