Sponsored
    Follow Us:

Archive: 13 September 2018

Posts in 13 September 2018

TCS provisions under GST effective from 01.10.2018

September 13, 2018 15510 Views 0 comment Print

CBIC notifies that Section 52 of the CGST Act (provisions related to TCS) will come into force w.e.f 01.10.2018 vide Notification No. 51/2018 – Central Tax Dated: 13th September, 2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi Notification No. 51/2018 – Central Tax Dated: […]

TDS provisions under GST effective from 01.10.2018

September 13, 2018 137895 Views 33 comments Print

CBIC notifies that Section 51 of the CGST Act (provisions related to TDS) will come into force w.e.f 01.10.2018 vide Notification No. 50/2018 – Central Tax Dated: 13th September, 2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi Notification No. 50/2018 – Central Tax Dated: […]

CBIC notifies FORM GSTR – 9C – Reconciliation Statement & Certification

September 13, 2018 84666 Views 2 comments Print

CBIC notifies FORM GSTR – 9C – Reconciliation Statement & Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit vide Notification No. 49/2018 – Central Tax Dated: 13th September, 2018. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes […]

All about Employees Provident Fund Act, 1952

September 13, 2018 527595 Views 24 comments Print

Employees Provident Fund is established in 1952 and hence the act is named as Employees Provident Fund & Miscellaneous Provisions Act, 1952, which extend to the whole of India except Jammu & Kashmir. Employee Provident Fund (EPF) Provident fund is a welfare scheme for the benefits of the employees. Under this scheme both the employee […]

Disallowance U/s. 40(a)(ia) for income assessed as Income from other sources

September 13, 2018 3210 Views 0 comment Print

Shri Digamber Jain Bees Panthi Ajmeri Amnay Panchayat Bada Dhada Vs ITO (ITAT Jaipur) When the income of the assessee has been assessed under the head ‘Income from other sources’ and there is no provision U/s 56 to 58 of the Act to make a disallowance U/s 40(a)(ia) of the Act prior to the amendment […]

S. 151: Sanction granted by writing ‘Yes, I am satisfied’ is not sufficient

September 13, 2018 4272 Views 0 comment Print

Where the JCIT/ACIT has only recorded Yes I am satsfied then, it has to be held that the approving authority has recorded satisfaction in a mechanical manner and without application of mind to accord sanction for issuing notice u/s. 148 of the Act for reopening of assessment and in this situation initiation of reassessment proceedings and reopening of assessment has to be held as invalid and bad in law.

Property Attachment notice by TRO cannot be challenged before HC

September 13, 2018 4806 Views 0 comment Print

Champa Devi Vs Tax Recovery Officer (TRO) (Madras High Court) In the instant case, the respondent has issued the impugned notice and the petitioner has straightaway approached this Court and filed this writ petition. In my considered view, this writ petition is not the proper remedy, which the petitioner should have availed. In this regard, it is relevant […]

Anti-dumping duty on imports of Flat Base Steel Wheels from China

September 13, 2018 1881 Views 0 comment Print

seeks to impose definitive anti-dumping duty on the imports of “Flat Base Steel Wheels” originating in or exported from China PR for a period of 5 years at prescribed rates vide Notification No. 46/2018-Customs (ADD) dated 13th September, 2018. GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE Notification No. 46/2018-Customs (ADD) New Delhi, the […]

Notification No. 45/2018-Customs (ADD)- Dated 13.09.2018

September 13, 2018 1410 Views 0 comment Print

CBIC rescinds notification No. 3/2013-Customs (ADD) dated 26.03.2013 vide Notification No. 45/2018-Customs (ADD) Dated 13th September, 2018. Government of India Ministry of Finance Department of Revenue New Delhi Notification No. 45/2018-Customs (ADD) Dated; 13th September, 2018 G.S.R. 876(E).- In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs […]

CBIC withdraws instruction on Safeguard duty on Solar cells

September 13, 2018 1020 Views 0 comment Print

Vide notification No. 1/2018-Customs (SG), dated 30th July, 2018, safeguard duty has been imposed on Solar cells whether or not assembled in modules or panels falling under sub-heading 8541 or tariff item 8541 40 11 of the Customs Tariff Act, 1975 at specified rates for a period of two years.

Sponsored
Sponsored
Search Post by Date
November 2024
M T W T F S S
 123
45678910
11121314151617
18192021222324
252627282930