"24 May 2019" Archive - Page 5

Bank A/c attachment under GST: writ petition not accepted as Alternative remedy available

Pranit Hem Desai Vs Additional Director General (Gujarat High Court)

Pranit Hem Desai Vs Additional Director General (Gujarat High Court) In the opinion of this court, when the communications dated 4.4.2019 of the Deputy Director, DGGI, AZU itself informs the petitioners that the petitioners have a remedy against the order of attachment by way of filing objection under sub-rule (5) of rule 159 of the [&hel...

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Analysis of New GST Return Scheme NORMAL, SAHAJ , SUGAM

Recently Government has released a prototype of new & simplified returns on GST portal (https://demoofflinetool.gst.gov.in) , this move of Government indicates that very soon simplified GST return( NORMAL , SAHAJ , SUGAM ) will be a reality. So, now is the best time to take a quick overview of these simplified returns which will help ...

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Difference between Partnership Firm, LLP and Company

Before starting our business, a businessman first thinks about how he/ she can start the business. The nature and complexity involved in different business formation are different. Hence the businessman has to choose the nature very carefully by thinking about the nature of business/profession, going concern analysis, brand image, area of...

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Furnishing of Form 15H where no tax payable after Sec 87A Rebate

As per the amended provisions of Section 87A of the Income Tax Act,  from AY 2020-21 i.e. FY 2019-20 onwards a tax rebate to the extent of Rs. 12,500/- is available to individual assesses being resident in India whose total income during the year does not exceed Rs.5 Lacs. Example: Mr. A resident of India […]...

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‘Say what you mean’ Misleading Real Estate Ads: RERA and ASCI

The Real Estate (Regulation and Development) Act, 2016 (RERA) RERA was enacted for regulation and promotion of the real estate sector. Further, to ensure sale of plot, apartment or building, as the case may be, or sale of real estate project, in an efficient and transparent manner and to protect the interest of consumers in […]...

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