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Archive: 15 September 2018

Posts in 15 September 2018

Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

May 15, 2024 7167 Views 0 comment Print

oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.

HC on filing of Transfer Pricing Appeals in ritualistic manner

September 15, 2018 945 Views 0 comment Print

Any inclusion or exclusion of comparables per se cannot be treated as a question of law unless it is demonstrated to the Court that the Tribunal or any other lower authority took into account irrelevant consideration or excluded relevant factors in the ALP determination that impact significantly.

ICAI invites Suggestions on evaluation of examination answer books system

September 15, 2018 996 Views 0 comment Print

The Group formed to review the evaluation of examination answer book system invites Suggestion/ Feedback of the CA students on the evaluation of examination answer books system through the following link:-

Deemed dividend provisions not applicable if Assessee is neither registered nor beneficial shareholder of payer company

September 15, 2018 2799 Views 0 comment Print

DCIT  Vs Gilbarco Veeder Root India Pvt. Ltd (ITAT Mumbai) The appellant before us is a company which has received a sum of Rs.90 crores from other concern, i.e. Portescap. The assessee-company as well as the other concern, i.e. Portescap, have common shareholders inasmuch as the entire shareholding of the assessee-company as well as that […]

Duration of 12 months specified to constitute a PE is activity specific

September 15, 2018 3042 Views 0 comment Print

Onus is heavily upon the revenue to establish that that assessee’s activity had crossed the threshold period of 12 months and hence constitutes PE in India in terms of Article 5(2)(g) so as to tax the receipts in India as per Article 7.

TDS U/s. 194H applicable on Discount on prepaid products offered to distributors by telecom service provider

September 15, 2018 3801 Views 0 comment Print

Discount on prepaid products offered to distributors by assessee engaged in telecom services was in the nature of commission which did attract of section 194H.

No Service Tax on Transportation of effluents under GTA Services

September 15, 2018 1464 Views 0 comment Print

transportation of effluents cannot be treated as transportation of ‚goods‛ and hence there cannot be any service tax liability under ‘Goods Transport Agency’ as defined in Section 65 (150b) of the Finance Act, 1994. This being so, the tax liability of Rs.1 1,24,258/- and the penalty imposed thereof cannot sustain and are set aside.

Renting of workwear qualify as transfer of right to use of goods

September 15, 2018 1401 Views 0 comment Print

The supply of renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration is a mixed supply under section 2 (74) of CGST Act.

No GST on Cold storage Charges for storing of eggs

September 15, 2018 3168 Views 0 comment Print

In re Shubh Laxmi Cold Storage & Ice factory (GST AAR Rajasthan) Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S.No. 24 of Notification No. 11/2017-CT (Rate) and S.No. 54 […]

Form GSTR– 9 – Annual Return for Normal Taxpayer

September 15, 2018 18324 Views 4 comments Print

The Central Board of Indirect Taxes and Customs, vide notification no. 39/2018 – Central Tax dated 4th September, 2018, has notified the format of annual return for the normal taxpayer in FORM GSTR – 9. The significant point to be noted here is that since the Goods and Service Tax was introduced in India on […]

Full ITC eligible on Road Construction Services which is liable to tax: AAR

September 15, 2018 16278 Views 1 comment Print

In re Nagaur Mukandgarh Highways Pvt. Ltd. (GST AAR Rajasthan) 1. The applicant is rendering taxable services during the construction, of roads which is liable to tax; hence they are entitled to claim full ITC under.the provisions of section 16(1) of the CGST Act. 2017. 2. The Applicant is entitled to claim ITC on supplies […]

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