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Central Government, having regard to the national interest, hereby notifies the following foreign companies and agreement, for the purposes of clause (ii) of the proviso to clause (48A) of section 10 of the Income-tax Act, 1961
The Supreme Court has said that once it is accepted that place of removal is the factory premises of the assessee, outward transportation from the said place would clearly amount to input service.
The Director, Prasar Bharati Vs. CIT (Supreme Court Of India) In our considered view, the High Court was right in holding that the provisions of Section 194H are applicable to the appellant because the payments made by the appellant pursuant to the agreement in question were in the nature of payment made by way of […]
Rights of daughters in coparcenary property as per the amended S. 6 are not lost merely because a preliminary decree has been passed in a partition suit. So far as partition suits are concerned, the partition becomes final only on the passing of a final decree. Where such situation arises, the preliminary decree would have to be amended taking into account the change in the law by the amendment of 2005.
Principles of Mutuality: Receipts by housing co-operative societies such as non-occupancy charges, transfer charges, common amenity fund charges and certain other charges from their members are exempt from income-tax based on the doctrine of mutuality.
It is the allegation of Revenue that the activity of changing the MRP/ affixing MRP stickers in their godown will fall within the deeming provision in Section 2(f) (iii) and consequently, Central Excise duty is required to be discharged in terms of Section 4A of the Central Excise Act, which has not been done by the appellant
Income Tax Officer Vs. Dharam Narain (Supreme Court of India) 1. By the impugned order, the High Court has quashed the notice dated 16th October, 2006 issued under Section 143(2) of the Indian Tax Act, 1961 to the respondent– Assessee by allowing the writ petition filed by the said Assessee. Aggrieved, the Revenue is in […]
Appointment of Appellate Authority under DGST Act, 2017 I do hereby authorise all the Additional Commissioners of this department to perform the functions of Appellate Authority to hear appeals as referred to in section 107 of the Delhi Goods and Services Tax Act, 2017.
In case the due date of filings under Section 92 (Annual Return) or 137 (Annual Financial Statement) of the Companies Act, 2013 expires after 30/06/2018, the additional fee @Rs.100 per day shall become payable in respect of MGT-7, AoC-4, AoC-4 XBRL and AoC-4 CFS.
Whether GST is applicable on Liquidated Damages in case of Operation & Maintenance activities and Construction of new power plants or renovation of old plants Or is applicable in both cases?
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