We are prima facie of the opinion that the activities of the assessee of Banquet Hall Hiring, Hospitality (Restaurants) and Permit Room (Bar) are in the nature of carrying on trade, commerce, or business for consideration, which are hit by proviso to Section 2(15) of 1961 Act.
If the assessee is able to establish that it was only a notional provision which was reversed afterwards, then no TDS liability can be imposed on the assessee.
GST law provides for registration of various persons in different situation. This article aims at enlightening readers about the persons who are required to take registration and other provisions related to registration.
In Rule 50 of the Himachal Pradesh Value Added Tax Rules 2005, in sub- rule (3) and in para No. 6 of the application Form L- 2 for the words twenty five, the word thirty, shall be constituted
Dismissing the challenge against constitutionality of certain provisions of the Lokpal and Lokayuktas Act, the Supreme Court has held that the Constitution does not mandate that in all matters concerning the appointment to various offices in in different bodies, primacy must be accorded to the opinion of the Chief Justice or his nominee.
The Supreme Court on Thursday granted relief to beleaguered Sahara Group boss Subrata Roy, but warned him that he would be sent back to jail if cheques given by him today are not realised by June 19. Sahara has given two cheques of around ₹ 2,000 cr and committed to pay ₹ 3,000 crore more by October end.
In paragraph 24 of the judgment, the trial Court has extracted the alleged confession statement of all the accused in full ignoring the bar contained in Section 25 of the Evidence Act and has concluded that the accused 3 to 5 held the deceased and accused 2 attacked the deceased with a wooden rod and the first accused accused attacked the deceased with crowbar.
Under Section 4 of the Act, the Chairperson and Members of the Lokpal are required to be appointed by the President on the recommendations of a Selection Committee consisting of- (a) the Prime Minister – Chairperson; (b) the Speaker of the House of the People – Member; (c) the Leader of Opposition in the House […]
If you are a Banking Company or Co-operative Bank or NBFC, Trustee of Mutual Fund, SRO, RTO, a Depository Participant or Custodian of Securities, Stock Broker, Share Transfer Agent, Broker to an issue, Merchant Banker, Portfolio Manager, Investment Advisor, a trader of goods or a service provider (with turnover exceeding Rs. 1 crore
Government Nominees on the Disciplinary Committee of the Institute on the Group to look into the intricacies involved in areas pertaining to the disciplinary mechanism wherein changes need to be made and thereafter, further amendments to the Chartered Accountants Act, 1949 and the Rules framed thereunder
