Home Highlights June 2015 Year 2015 This

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1. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

2. Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to...

3. Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - High Court observed that,...

4. Central Government notifies special procedure by a registered person engaged in manufacturing of the goods - Notification

5. Facility of LUT extended to all exporters / registered persons subject to conditions

6. Electronic Verification CODE (EVC) for electronically filed Income Tax Return - Additional Modes - Notification

7. Electronic Verification Code (EVC) for electronically filed Income Tax Return - procedures, data structure and standards - Notification

8. Penalty u/s 272A(2)(k) - assessee did not file its quarterly TDS returns within the prescribed time limit and there was a delay - In the given case, the assessee did not...

9. Central Excise Return New Form ER 1 for monthly return and ER 3 for quarterly return w.e.f 1.10.2011

10. Disallowance of weighted deduction u/s 35(2AB) - Courts have held that for deduction under section 35(2AB) of the Act, first step was the recognition of facility by the...

11. Levy of service tax on service provided or to be provided to any person by a restaurant having the facility of air-conditioning is not unconstitutional - levy is valid - HC

12. Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

13. Providing various e-Filing facility to Taxpayers for smooth GST Compliance

14. Estimation of commission income - Providing Accommodation entries - Unexplained deposits/loans - when a person is engaged in the clandestine activities of providing...

15. Scope of supply - Providing canteen facilities for employees - The AAR concluded that GST is not applicable on the amount recovered from permanent employees for canteen...