Since assessee had not claimed any expenditure in its computation of income, there was no scope for dis allowance under section 14A as dis allowance under the section can be made only when deduction of certain expenditure is claimed.
According to the Company Law, shares of a Public Limited Company are freely transferable whereas a Private Limited Company is required to restrict the right to transfer its shares by its Articles of Association (Section 2 (68) of the 2013 Act).
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules – (1) These rules may be called the Rajasthan Goods and Services Tax Rules, 2017.
Nagaland Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Nagaland Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.
Under section 164 of Manipur Goods & Services Tax Act, 2017, State Government hereby make the Manipur Goods and Services Tax Rules, 2017.
In exercise of powers conferred by section 164 of Andhra Pradesh Goods and Services Tax Act, 2017, Government of Andhra Pradesh hereby makes Andhra Pradesh Goods and Services Tax Rules, 2017.
No.MGST 1017/C.R.90/Taxation-1.— In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017), the Government of Maharashtra hereby makes the following rules
In exercise of the powers conferred by section 164 read with section 2(53) of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi hereby makes the following rules
Types of Audit:- 1. Audit by Tax Authorities, 2. Special Audit
