Amendments are going on under GST on a very rapid way just to give relaxation to tax payers and once again changes have been done in 23rd GST Council Meeting. In this article, I tried to cover maximum changes which have been done in 23rd GST council meeting which will affect most of the tax payers.
Section 7 of CGST act 2017 read with schedule I, II, & III defines scope of supply. Schedule I cover activities which is considered supply even if done without consideration.
Sri. P.P.Sharafuddin Vs. ITO (ITAT Cochin) The amount of Rs. 14 lakh was seized by the police from the assessee on 03.03.2008. At the time of seizure, the assessee did not mention that the amount seized belongs to his uncle. Because of the suspicious behavior and lack of explanation on the part of the assessee, […]
Gopalratnam Santha Mosur Vs ITO (Madras High Court) The petitioner was the co-owner of the immovable property situated in Tamil Nadu and she had sold the property and paid the entire capital gain tax applicable in respect of the transaction. The petitioner thereafter claimed 50% of the capital gains tax as rebate under Indo-Canadian DTAA. […]
High receipt of CPGRAMS grievances indicates that the resolution of grievances under e-Nivaran is far from satisfactory. It has been the experience that grievance under CPGRAMS is filed after the resolution of the same grievance under e-Nivaran is not found satisfactory. Therefore, I would like you to ensure that all officers & Agencies under your jurisdiction are properly briefed so as to reduce the avenues of grievances.
Since satisfaction note was recorded by AO of searched person who also happened to be AO of assessee (other person) as well to effect that seized documents belonged to assessee, issuance of notice under section 153C on basis of such note was justified.
The petitioner had questioned and challenged the validity of office order dated 11th May, 2017 passed by the Secretary, Maharashtra Real Estate Regulatory Authority (hereinafter referred to as Maha RERA for short). In the impugned order the Maha RERA observed that since the term ‘Co promoter’ is not defined in the Act,Rules or Regulations, it […]
Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin
Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration,
(a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose);
