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 […]
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 […]
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 […]
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.
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 […]
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 […]
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 […]
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.
In re Bitcom Technologies Pvt. Ltd. (GST AAR Uttar Pradesh) a) What is the correct classification HSN code based luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts? Ans. Correct classification of luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts […]
view of the above the Authority Ruled that; (1) A liaison office is not required to be registered under GST. (2) A liaison office has no separate existence from its head office. (3) Remittance from head office to liaison office cannot be treated as consideration for any supply of services.
