You would be aware that, recently Supreme Court upheld the decision of Delhi High Court in the case of Fomrula One that it does have Permanent Establishment [PE] in India.
As you are aware, an ONLINE DASHBOARD has been created for the GST AWARENESS CAMPAIGN, which is spearheaded by all officers and staff of CBEC to reach out to all stakeholders even in the smallest of towns and cities. For the citizens across India, this online DASHBOARD gives complete details on the GST outreach programmes of CBEC in all parts of the country, both proposed as well as past events, date-wise, location wise.
The First step towards the transaction of GST will be the carry forwarding of the Inputs held in stock on the appointed day and its quantification thereof. Sections 139 to 142 of the GST Act, 2017 deals with transition provisions.
Author has compiled format of board resolution and special resolution for Striking off of Companies name under section 248 of Companies Act, 2013 with the help of relevant sections & rules.
In this case high court held that payment of employees contribution under the Employees Provident Fund and Misc. Provision Act, 1952 and the Employees State Insurance Act, 1948 is allowable if paid before the due date of filing Income Tax Return or filing of Income Tax Return whichever is earlier even if the same is paid after the due dates as prescribed under these Welfare Acts.
Assessee was entitled to full exemption under section 54F when the full amount was invested by the assessee even though the property was purchased in the joint names for the sake of convenience
Every year, tax professionals eagerly look forward to the budget to identify new provisions to learn (or unlearn). We see many tax amendments introduced by the Revenue Department to counter the judicial decisions. However, this continuous tinkering of the tax laws to counter the judicial precedents may change the rules of the game favouring the […]
Where an alternative mode (Whatsapp and Email) is used and service is shown to be effected of the notice, and is acknowledged , then surely it cannot be suggested that the Defendants had ‘no notice’
INTEGRATED GOODS AND SERVICES TAX ACT, 2017 deals with Levy and collection of tax, exemption from tax, nature of supply whether inter or intra state, place of supply of goods or services whether within or outside India, Special provision for online information services, zero rated supply, Tax refunds on exports and Tax refunds to tourists.
