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1. New Notification u/s 35AC – various Eligible Projects or Scheme

2. U/s. 35AC, read with Explanation (b) thereto of the IT Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes - Notification

3. Challenging the constitutional validity of the Electoral Bond Scheme “Electoral Bond Scheme” or “Scheme” - The Supreme Court held that, the Electoral Bond Scheme, the...

4. Migration from Composition Scheme to regular scheme of GST payment - Permission to petitioner to file ITC-01 FORM to avail its eligible ITC or input lying on the stock...

5. Project is falling under "other than On-going Projects" - New project or not - The Notification No. 03/2019 makes a distinction between ‘Ongoing project’ in clause (xx)...

6. Exemption under GST - Pilot Scheme on “Fortification of Rice &, its Distribution under the Public Distribution System” - Since the goods supplied satisfy the conditions...

7. Disallowance of Corporate Social Responsibility (CSR) expenses u/s 37(1) - prior to insertion of Explanation – 2 to section 37(1) of the Act, w.e.f., 01.04.2014, as per...

8. GST rates for Composition Scheme with CGST Rules, 2017 aligned between notification and rules.

9. Cabinet approves North-East Industrial Development Scheme (NEIDS) 2017

10. Time Limitation for claiming ITC - tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019...

11. Effect of the amendment - Retrospective or prospective - It may be clarified that the expression “proceed to determine” is found in the amendment made to the KVAT Act...

12. Validity of revised return 139(5) - Revised return did not conform to the prescription of section 139(5), before its substitution w.e.f. A.Y. 2017-18, which provided for...

13. Disallowance of interest expenses u/s.36(1)(iii) - Once project is abandoned, it seizes to become eligible asset to capitalize borrowing cost to the work in progress...

14. Classification of supply -Works Contract - composite supply of works contract service or not - movable or immovable project - the said project of construction for...

15. Refund claim - Exemption from IGST on goods imported under EPCG Scheme - the amendment of Notification No.16/2015-Cus vide Serial No.1 of Notification No.79/2017 dated...