Home Highlights February 2019 Year 2019 This

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1. Scope of Supply - providing food to the employees at subsidized price - The applicant is not liable to pay GST on the amount deducted/ recovered from the employees....

2. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

3. Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional...

4. If the persons to whom the consultancy charges have been paid are registered with IRDA, then they are to be treated as payments made towards professional charges and...

5. Disallowance of Professional Fees - The claim of the appellant rest on the ground that both the employees worked on retainer-ship basis and were qualified professional....

6. Disallowance of payment of professional fee to the directors - allegation of paying excessive remuneration to the directors - services provided by the directors towards...

7. TDS u/s 194C - making charges of gold - Even if we assume that the 23 persons who were paid making charges were employees of the appellant, then also in most of the...

8. Benefit of DTVSV Act with respect to certain pending income tax litigations before various appellate levels - pendency of these two criminal proceedings - both the...

9. Addition being legal and professional charges - The onus was on the assessee to establish that a Person, rendered legal and professional services in addition to...

10. Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants...

11. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

12. Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for...

13. Unaccounted professional charges received in cash - Addition u/s 28 - AO is completely erred in making addition towards difference amount of professional charges on the...

14. Disallowance of professional charges - Except for placing on record the bifurcated details of professional charges incurred during the year under consideration, we find...

15. This notification to introduce reverse charge mechanism (RCM) on supplies of metal scrap under specified tariff headings. Any registered person procuring metal scrap...