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Minutes of the 20th GST Council Meeting held on 5th August, 2017
The twentieth Meeting of the GST Council (hereinafter referred to as 'the Council') was held on 5 th August, 2017 in Vigyan Bhavan, New Delhi, under the Chairpersonship of the Hon'ble Uni... ...
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2016 (10) TMI 1298 - ITAT PUNE
Unexplained expenditure u/s 69C - unexplained expenditure of payment of kickbacks - assessee's name appears in the list mentioned in the Volcker Committee Report as a result of Independent Enqui... ...
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APPLICABILITY OF CERTAIN PROVISIONS OF ‘CGST’ TO ‘IGST’
Section17 of The Integrated Goods and Services Tax Act, 2016 provides that the provisions relating to registration, valuation, time of supply of goods, time of supply of services, change in rate ... ...
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2002 (10) TMI 425 - HIGH COURT OF GUJARAT
R.K. ABICHANDANI AND KUNDAN SINGH, JJ. C. Aryama Sundaram, Ms. Suranya Aiyar and Ms. Asha Mehant for the Petitioner. P. Chidambaram and Mihir Joshi for the Respondent. JUDGMENT ... ...
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FICCI-PRE-BUDGET-MEMORANDUM-2015-16
ECONOMY OVERVIEW 1.1 Current state of India's economy India's growth prospects in 2014-15 look much better when compared to the situation a year ago. Various agencies project GDP growth... ...
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2020 (9) TMI 31 - ITAT DELHI
Nature of expenditure - Interest paid to Syndicate Bank - Revenue or capital expenditure - According to the assessee the money was used for repayment or to defray the capital cost already incurred an... ...
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Finance Act, 2002—Explanatory Notes on provisions relating to direct taxes
Circular No. 8/2002 Dated 27/8/2002 1. Introduction 1.1 The Finance Act, 2002, as passed by Parliament, received the assent of the President on 11th May, 2002, and has been enacted as Act N... ...
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2022 (1) TMI 228 - ITAT MUMBAI
Assessment u/s 153A - Bogus purchases - whether statement recorded during search to be treated as incriminating material ? - HELD THAT:- Undisputed facts are that on the date of search the assessment... ...
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2013 (9) TMI 796 - ITAT DELHI
Nature of expenditure - Payment of running royalty is a capital expenditure of revenue expenditure - Collaboration agreement was entered into for grant of technical assistance for setting up of the fa... ...
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2007 (3) TMI 795 - DELHI HIGH COURT
Gita Mittal, J. For the Appellant/Petitioner/plaintiff: Arun Jaitley, Sr. Adv., D.S. Narula, Anis Sharma and Manmeet Arora, Advs For the Respondents/Defendant: A.S. Chandhiok and Rajiv Nayar, S... ...
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ANALYSIS OF NOTIFICATIONS TO GIVE EFFECT TO THE RECOMMENDATIONS OF 43RD GST COUNCIL MEETING HELD ON 28TH MAY 2021.
RELATING TO REAL ESTATE - Notification No. 02/2021 - Central Tax (Rate) Notification No. 03/2021 - Central Tax (Rate) In the 43rd Meeting of The GST Council, it was recommended... ...
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FAQ on Service Tax
Central Board of Excise Customs Foreword I am happy to note that the Central Board of Excise Customs, in association with the Directorate General of Service Tax is publis... ...
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PROCEDURES AND COMPLIANCES UNDER PROPOSED GST LAW IN INDIA
Introduction After decades of positive deliberation, India has finally accepted the idea of a common indirect tax regime- Goods and Services Tax (GST). Battered with multiplicity of Indirect taxes... ...
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Consolidated FDI Policy
Government of India Ministry of Commerce Industry Department of Industrial Policy Promotion Circular of 2016 Subject: The is attached. 2. This Circular will take ef... ...
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2010 (6) TMI 517 - ITAT, MUMBAI
DTAA - Reassessment - Income escaping assessment - Addition - Short term capital gain - Tax evasion - There is no dispute that the assessee was liable to be taxed in India in the relevant assessment y... ...
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2022 (11) TMI 1444 - CESTAT MUMBAI
Clandestine removal - undervaluation or not/short payment of duty - value shown on the Central Excise Invoices at the time of removal of excisable goods is 'transaction value' or not - price e... ...
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2019 (4) TMI 2142 - ITAT AHMEDABAD
Addition u/s 40A(9) v/s 37(1) - payment to Prasanna trust for the training of the employees - assessee claim it as revenue expenditure u/s 37(1) - as per assessee expenditure had been incurred on thr... ...
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2020 (3) TMI 43 - ITAT DELHI
Income accrued in India - income in respect of off-shore supply of equipment - DTAA between India and Austria - (DTAA) between India and Austria - fixed place of business in India as per Article 5(... ...
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2024 (2) TMI 1238 - ITAT RAJKOT
TDS u/s 195 - payment for time charter higher charges are Royalty u/s 9(1)(vi) - Non deduction of TDS - CIT(A) held that payments made by the assessee qualified as royalty within the meaning of S... ...
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2005 (1) TMI 333 - ITAT DELHI-D
S. C. Tiwari A.M. And N. K. Karhail J.M. For the Assessee : Dinesh Vyas , Ajay Vohra , Reepal Jain For the Revenue : Lav Saksena ORDER Appeal in ITA No. 4545/Del/2000 is the appeal ... ...
