Join us on 8th Dec for a live webinar on GST and corporate guarantees. Learn valuation, co-guarantor liability, cross-border impacts, and practical examples.
Simplify GST learning with memory techniques. Join live sessions, master CGST sections, and retain knowledge effortlessly. Register now for practical GST mastery!
As you are aware, the Government in this year has brought one time amnesty scheme in service tax, namely, Service Tax Voluntary Compliance Encouragement Scheme, (STVCES) 2013, which will enable many assessees to pay tax without interest and penalty. The Institute is always instrumental in facilitating the Government in policy making and implementation thereof with the help […]
. make necessary amendments to the relevant bye-laws, rules and regulations for the implementation of the above decision;
The custodians are requested to bring the contents of this circular to the notice of their respective FII clients for necessary compliance.
Provided further that no deposit shall be payable in case a CM / SCM clears and settles trades only on gross basis for both securities and funds, and where no settlement guarantee is provided by the clearing corporation.
Notification No. 95/2013 – Income Tax S.O. 3730(E).—In exercise of the powers conferred by clause (46) of Section 10 of the Income- tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the Kerala State AIDS Prevention Society, a body constituted by the
In case of private assessee, the Commissioner will refer the matter to an officer to collect the material or Chartered Accountant for the purpose of audit. Thus, for the purpose of audit, the material can be collected either by the officer authorized by the Commissioner or by the Auditor himself. But, audit will be performed only by the Chartered Accountant.
Details of programmes/functions, to be organised in the Banquet Halls, Farm Houses, Marriage/Party Halls, Hotels, Open Ground etc., where food and/or liquor items are to be supplied/provided and cost of booking exceeds rupees one lakh per function, shall be submitted by the owner/lessee/custodian of the venue through a return in Form BE-2
In exercise of powers conferred by Section 5 of the Foreign Trade (Development& Regulation) Act, 1992 (No. 22 of 1992) read with Para 1.3 of the Foreign Trade Policy, 2009-2014, the Central Government amends para 2 of Notification No.03(RE-2012)/2009-14 dated 29.06.2012 read with Notification No.57(RE-2013)/2009-14 dated 16.12.2013 with immediate effect .
It was held had held that Disallowance u/s 14A for the period before AY 2008-09 i.e pre-Rule 8D period, should be restricted to 2% of the dividend income. Shakuntaladevi Trade & Investments Pvt. Ltd. Vs. ITO (ITAT Mumbai)
As regards assessee’s submission that the provisions of section 9(1)(vii) will not come into play in this case because the entire testing process is automated, it is well settled that when no human intervention is involved in any services, such services cannot be treated to be of the nature which can be covered by the scope of section 9(1)(vii).
