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Showing 1 to 50 of 4703 Records
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95
GST:
The information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the...
GST:
Where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he...
GST:
Dates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar format for ease of understanding
Co.Law:
With a view to giving an opportunity for the non-compliant, defaulting companies to rectify the default, in exercise of...
Cus.:
Duty concessions to Philippines and other ASEAN countries in view of ASEAN- India FTA (AIFTA). - Notification as amended
Cus.:
Tariff concession to specified goods imported from Malaysia under India-Malaysia CECA. - Notification as amended.
I.Tax:
TDS u/s 194C - The assessee had got the work done directly through labourers and had merely paid them through the head...
I.Tax:
Claim of refund - Centralised Processing of Return Scheme, 2011 - If returns cannot be processed due to system failure...
I.Tax:
Penalty u/s 271D - the company has accepted cash loan / cash deposits from Director - repayment of the same was also...
GST:
Restriction of refund - Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 %...
GST:
Refund of tax to certain persons - Rule 95 as amended
GST:
Refund of input tax credit - zero-rated supply of goods or services or both - Even the cases, where person supplying on...
GST:
Refund of input tax credit - zero-rated supply of goods or services or both - Even the recipient of Deemed Export Goods...
GST:
Refund of input tax credit in case of zero-rated supply of goods or services or both - Rule 89 amended - See Sub-Rule 4
GST:
Amendment of registration shall not be be effective from a date earlier than the date of submission of the application...
GST:
Unique Identity Number assigned to to certain special entities shall be applicable to the territory of India - Rule 17...
GST:
Filing of Returns under GST- regarding
GST:
The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017
GST:
Notifies the date (1st day of February, 2018) from which E-Way Bill Rules shall come into force
GST:
Partially waiver of the late fee payable for failure to furnish the return in FORM GSTR-4
GST:
Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹ 1.5 crores
GST:
Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore
GST:
Scheme of budgetary support for cash component of CGST and IGST for eligible industrial units for residual period in...
Indian Laws:
Indian Advance Pricing Agreement regime moves forward with signing of three APAs by CBDT in December, 2017
Indian Laws:
Change in Tariff Value of Crude Palm Oil, RBD Palm Oil, Others – Palm Oil, Crude Palmolein, RBD Palmolein, Others –...
Cus.:
Subject:- Sale of goods and display of prices at duty free shops in Indian currency – amendment of circular 31/2016 -...
S.Tax:
Voluntary Compliance Encouragement Scheme (VCES) - rejection of the application - Appellant submitted that, merely...
S.Tax:
Rejection of VCES application - The Revenue has only taken a different interpretation as far as the classification of...
Cus.:
Concessional rate of customs duty on goods when imported into India from the Republic of Korea - Notification as...
I.Tax:
Proper order of referral for Special Audit - AO never granted opportunity as required under the provisions of section...
I.Tax:
TDS u/s 194A - interest income paid to a company carrying on a business of insurance need not deduct tax at source. - AT
I.Tax:
Disallowance of expense u/s 37(1) - He has used the carcinogenic substance, which is direct cause of cancer, much in...
I.Tax:
Penalty levied u/s.271(1)(c) - Initiation of penalty proceedings in this case done in a general sense and the levy of...
I.Tax:
Even though the assessee had not completed the construction of all blocks of housing project, that would not deprive...
I.Tax:
Interest income on Bank deposits - accrual of income - whether a hypothetical income and that the assessee is entitled...
I.Tax:
The assessee as per the development agreement got some flats from the developer and rented (let out) them to earn the...
I.Tax:
Exemption u/s 11 - when the assessee-trust instead of keeping medical equipments idle, leased out the same and utilised...
VAT:
Since there is no change in the composition of Rice Bran and De-Oiled Rice Bran, both the products are same and that...
I.Tax:
Rectification of an order u/s 154 - there is merit in the claim for deduction u/s 115JB(6) of the Act and the same...
Cus.:
Levy of customs duty - reimport - Mere filing of the documents at page 80 and 81 of the paper book does not exonerate...
I.Tax:
Power of tribunal u/s 254 to rectify an order - The Tribunal travelled far beyond its power of rectification in...
C.Ex.:
Manufacture - The process of "cropping", which merely involves cutting away mechanically loose ends from the fabric to...
I.Tax:
Addition towards partners’ remuneration - there was a clause for increase/decrease of remuneration as per mutual...
I.Tax:
Capital gains consequent to the development agreement - year of assessment - A transfer can be said to have taken place...
I.Tax:
The assessee is entitled to claim the deduction u/s 80IA(4) undertaking wise and the loss having been adjusted against...
VAT:
Whether as a fashion development and promotion society, which conducts fashion shows provides entertainment by hosting...
I.Tax:
Transfer of case u/s 127 - non existence of agreement between two jurisdictional Commissioners - Apart from the failure...
VAT:
Appointments of administrative member (technical member) of the tribunal - Constitutional validity of Section 11 of the...
C.Ex.:
CESTAT has held that as Writ Petition has been dismissed it cannot go into question of legality of the demand made by...
VAT:
The expression de-oiled paddy husk and outer covering of paddy would refer to two different commodities, and paddy husk...
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Quick Updates:
C
: Amendment in Appendix 4B of Handbook of Procedures, 2023
F
: Adhoc demand of GST on indirect expenses in GST scrutiny
N
: Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2024.
N
: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N
: Seeks to amend Notification No. 04/2019 – Union Territory Tax, dated t...
F
: When is Credit taken?
F
: E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND C...
A
: APPEAL TO HIGH COURTS IN GST
A
: 1.Global Minimum Tax: Challenges arising from digitalisation: Release ...
A
: Adjournment granted for Show Cause Notice proceedings cannot be clubbe...
A
: ATTACHEMENT OF CURRENT ACCOUNT AFTER APPROVAL OF RESOLUTION PLAN
A
: Appellate Authority has the discretion to allow an appeal presented af...
H
: Levy of penalty equivalent to the tax on employees - wrongful utilizat...
H
: Imposition of GST on trade payables - challenge on the ground that the...
H
: Short payment of GST on unreconciled sales turnover - non-reversal of ...
H
: Exemption from GST - hostel and residential accommodation extended by ...
H
: Reversal of excess input tax credit availed - bonafide mistake - The p...
H
: Reversal of ineligible ITC - The case involved a trader served with a ...
H
: Validity of assessment order - breach of principles of natural justice...
H
: Maintainability of appeal - time limitation - Cancellation of GST regi...
H
: Jurisdiction to issue SCN - Ocean Freight - contention of the petition...
H
: Denial of Input Tax Credit (ITC) erroneously - The supplier made a mis...
H
: Seeking lifting of attachment of bank account - Given the factual situ...
H
: The Appellate Authority for Advance Ruling (AAAR) rejected the classif...
H
: Validity of Settlement Commission orders - The case involved petitions...
H
: Assessment u/s 153C - The High court found procedural lapses in invoki...
H
: Addition being 10 percent out of various expenses - books of assessee ...
T
: Navigating the Bounds of Tax Law: Supreme Courts Verdict on Section 15...
T
: The Delhi High Courts Guiding Light on Post-Search Tax Assessments: Ap...
T
: Navigating Legal and Procedural Hurdles: A Charitable Institutions Que...
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