Article explains Objective of TDS under GST, For whom deduction of TDS under GST is Mandatory, Computation of Value of Supply under contract for TDS, When TDS under GST is not require to be deducted, Registration as a Deductor of TDS under GST, Return to be filled by Deductor of TDS under GST, Utilisation of […]
Companies (Amendment) Ordinance, 2018 has brought in major changes in the many of the provisions of the Companies Act, 2013. In this article, author discusses major amendments by Companies (Amendment) Ordinance, 2018 mentioning Corresponding section of the Companies Act, 2013 Section – Companies (Amendment) Ordinance, 2018 Corresponding section of Companies Act, 2013 Amendments Declogging the NCLT […]
Where claim of deduction had came up with a complete disclosure of all the facts by way of a note to the Computation of Income (COI) filed with assessee’s Return of Income (ROI) for the year under consideration, no penalty under section 271(1)(c) was called for :Novartis India case
