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Whether Companies required preparing MGT-9 after 31st July, 2018? Whether Companies are required to comply both Section 92 and Section 134? While complying Section 134, MGT-9 required being published on website of Company or Annual Return i.e. MGT-7 required publishing on website of Company? If Company doesn’t having website in such case whether MGT-9 required or not? If section 92 notified as suggested by Companies Amendment Act, 2017. Whether MGT-9 shall be part of Companies Act, 2013 or not?
On account of apprehensions by trade & industry relating to last date for availment of ITC for the period July 2017 to March 2018 & with a view to give more time for the same, the last date for furnishing GSTR-3B for Sept., 2018 is being extended up to 25th Oct.2018. Relevant Notification is as […]
Special Audit under GST helps the GST officers to take the assistance of chartered/ cost accountant to determine tax liabilities in complex cases. As a result, professional expertise of a chartered/ cost ensures the government interest in the lawful and legal way for safety.
GST on Special Economic Zone & one case study on SEZ relating to impacts of GST on Supply of Services provided by SEZ Developer to SEZ Unit/s Section 2 (19) of Integrated Goods and Services Tax Act, 2017 “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section […]
PCIT Vs. Dhariwal Industries Ltd (Bombay High Court) Mr Tejveer Singh, learned counsel appearing on behalf of the Revenue, relied upon a decision of the Division Bench of this Court in the case of Principal CIT-2 v/s Shree Gopal Housing and Plantation Corporation, Mumbai in Income Tax Appeal No.701 of 2015 decided on 6th February, […]
Gauhati High Court in the case of Leela Choudhary vs. CIT 289 ITR 226 held that Order passed under section 263 of the I.T. Act without considering the reply of the assessee would not be valid.
Ms. Haryana Distillery Limited Vs JCIT, TDS (ITAT Delhi) Section 272A(2)(k) of the I.T. Act provides penalty for failure to deliver or cause to deliver a copy of the statement within the time specified in sub-section (3) of Section 200 or the proviso to sub-section 3 of Section 206(c) of the I.T. Act. Section 273B […]
M/s Himadri Chemicals & Industries Ltd. Vs Pr. CIT (ITAT Kolkata) Ordinarily under the mercantile system of accounting, expenditure is deductible when the liability to settle the same is accrued, irrespective of whether it is ‘due’ or not. However, in the case of a contingent liability, there is no present existence to discharge the same […]
Ms. Nikunj Malik Vs ITO (ITAT Delhi) It is well settled law that contents of the registered document cannot be disputed through oral evidence. On the face of the registered sale deed, it is established that assessee made an investment in cash in purchase of property for a sum of Rs.42 lakhs and other amount […]
GST Council Chairman requested to take up the issues on GST Website strongly with his IT team to understand all problems in details; take a SHUTDOWN of portal for 48 to 96 hours if necessary, fix all bugs, conduct exhaustive and vigorous testing of portal, resolve all tickets logged till date and make the system stake holder friendly. Full Text of the Request Letter is as follows:-
