Whether MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the applicant falls within the definition of composite supply of works contract as defined under Section 2(119) of CGST Act??
Swapnil Kumar Vs C.S.C. (Allahabad High Court) It is important to mention here that CIT(A), after considering the report submitted by the A.O. in response to the directions under Section 250(4) of the Act, had held that the assessee was not residing at 109, North Idgah Colony, Agra and he had left the address two […]
The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of ‘supply’ and would be taxable under GST.
Explore the classification of “Ada” under GST as per the Kerala AAAR ruling, analyzing its similarity to Vermicelli and its tax implications.
Miss Neeru Varshney, Vs M/S Lifestyle International Pvt. Ltd. (National Anti-Profiteering Authority) 1. This report dated 02.04.2018 has been received from the Applicant 2 i.e. Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts […]
Director of Income Tax Vs Board of Control for Cricket in Sri Lanka & Ors. (Calcutta High Court) In 1996, the Cricket World Cup tournament was held in the sub-continent. Sri Lanka won it, for the only time, in history. The International Cricket Council (ICC) has its head quarters in London. It is the organisation […]
Vishal Garg and others vs Union of India and others (Punjab and Haryana High Court) In respect of Write filed by Mr. Vishal Garg by which he has requested the HC to direct CBDT to extend last date of filing of returns i.e 30th September, 2018 for the assessment year 2018-19 of assessees whose accounts […]
Arjuna, CA’s and tax consultant are one of the important pillars of Nation Building.The financial situation of the country would not improve ,if these nation builders land up in these stressful problems. It is prayed to Lord Ganesha to give wisdom to Govt. authorities, as just extension of 15 days when 5 days where remaining in like justice delayed is justice denied and incomplete justice is not a true justice.
Companies Act, 2013 has formulated Section 135, Companies (Corporate Social Responsibility) Rules, 2014 and Schedule VII which prescribes mandatory provisions for Companies to fulfil their CSR. This article aims to analyse these provisions (including all the amendments therein).
GST Law has given us a chance to rectify any errors crept in GST returns filed for the financial year 2017-18 till date of filing of September 2018 return. This article focuses on most probable errors in the returns and way to correct them.
