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Archive: 05 September 2018

Posts in 05 September 2018

Assessment after search U/s. 153A is limited to incriminating evidence found during search

September 5, 2018 1947 Views 0 comment Print

CIT Vs M/s. SKS Ispat & Power Limited (Bombay High Court) On perusal of Section 153A of the Act, it is manifest that it does not make any distinction between assessment conducted under Section 143(1) and 143(3). This Court had occasion to consider the scope of Section 153A of the Act in case of The […]

Dear Bad Experiences and Failures-Happy Teachers Day to all of you !!

September 5, 2018 2007 Views 6 comments Print

My dear bad experiences and failures …Happy Teachers Day to you….You two words are the biggest teachers of my life..…..You know what, when you came into my life everyone started doubting on me, some lost trust in me and some even left me and….and that was the time when you held my hand tightly and taught me the following best lessons of my life:

Order No. 148/2018: Transfer/postings of officers in ACIT/DCIT grade

September 5, 2018 1203 Views 0 comment Print

Office Order No. 148 of 2018 The following transfer/postings of the officers in the grade of Deputy Commissioner/Assistant Commissioner of Income Tax, are hereby ordered with immediate effect and until further orders:

Surveying Indian market for foreign group co. is Market Research not Support Service

September 5, 2018 5712 Views 0 comment Print

In re Asahi Kasei India Private Limited (GST AAR Maharashtra) Question:- 1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of ‘Support services’ falling under HSN code 9985 ‘Intermediary service’ classifiable under HSN code 9961 /9962? Answer (i) The services provided by the applicant in the […]

20th Sea port added to facilitate 24×7 Customs clearance

September 5, 2018 1119 Views 0 comment Print

Kind reference is invited to Board’s Circular No. 19/2014 dated 31.12.2014 and 01/2016-Customs dated 6th January, 2016 on the subject cited above vide which the facility of 24×7 Customs clearance was made available at the 19 sea ports besides 17 Air Cargo Complexes.

Designation of special court in Nagaland, Mizoram & Arunachal Pradesh for trial of Company Law offences

September 5, 2018 558 Views 0 comment Print

Central Government designates Special Courts for the purposes of providing speedy trial of offences punishable with imprisonment of two years or more under the Companies Act, 2013 namely, Court of District and Sessions Judge at Kohima (Nagaland), Court of District and Sessions Judge at Aizawl (Mizoram), And West Session Division, Yupia ( Arunachal Pradesh). GOVERNMENT […]

Who Must Maintain Accounts & Registers Under GST

September 5, 2018 2922 Views 0 comment Print

As per Sec 35 of the CGST Act 2017, every registered person is required to maintain Accounts and Records. Sec 2(94) explains the meaning of registered person as ‘registered person’ means a person who is registered under section 25 but does not include a person having a Unique Identity Number”. Sec 25 of the act […]

Notification No. 19/2018-Customs (N.T./CAA/DRI) dated 5th Sep 2018

September 5, 2018 1215 Views 0 comment Print

Appointment of Common Adjudicating Authority by DGRI vide Notification No. 19/2018-Customs (N.T./CAA/DRI) dated 5th September, 2018.

Notification No. 18/2018-Customs (N.T./CAA/DRI) dated 5th Sep 2018

September 5, 2018 720 Views 0 comment Print

Appointment of Common Adjudicating Authority by DGRI vide Notification No. 18/2018-Customs (N.T./CAA/DRI) dated 5th September, 2018.

Notification No. 17/2018-Customs (N.T./CAA/DRI) dated 5th Sep 2018

September 5, 2018 489 Views 0 comment Print

Appointment of Common Adjudicating Authority by DGRI vide Notification No. 17/2018-Customs (N.T./CAA/DRI) dated 5th September, 2018.

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