Pioneer Distilleries Limited Vs Pr. CIT (ITAT Pune) In the present set of facts where the Commissioner himself has given a finding that the re-assessment proceedings have not been correctly carried out against the assessee and the Assessing Officer has failed to fulfill his obligation, then under such circumstances where, he has also held that […]
Puneet Sharma Vs Union of India & Ors. (Delhi High Court) 649 applications were received by Department of Legal Affairs’ circular dated 06th July, 2018 for 37 members (Judicial/Accountant) in ITAT. Considering the huge number of applications received for the above-mentioned posts, the interim Search-cum-Selection Committee deemed it fit to conjointly read Section 252 of the […]
BEN ↓ Companies (Significant Beneficial Owners) Rules, 2018 Vide MCA Notification dated 13th June 2018 Provisions: Section 90 read with sub-section (1) of section 469 of the Companies Act, 2013. Total Rules: 8 Rules – – Form No. BEN-1 Purpose: Declaration of significant beneficial ownership in shares. Provision: section 90 of the Companies Act, 2013 & […]
The transfers and postings of the 329 Income Tax Officers are ordered with effect from 10th June 2019 by Principal CIT Delhi vide Order No. 35/ G.O. 2019-20 Dated 10.06.2019. OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, DELHI C. R. BUILDING, I. P. ESTATE, NEW DELHI-110002 F.No.P-328/T&P/IT0s/2019-20/ 3436 Dated: 10.06.2019 Order No. 35/G.O./2019-20 […]
Central Govt makes further amendments in notification of Govt of India by which it notified Constitution of Appellate Authority under CA, CS & CMA Laws
Banks are now advised to offer the following basic minimum facilities in the BSBD Account, free of charge, without any requirement of minimum balance. i. The deposit of cash at bank branch as well as ATMs/CDMs ii. Receipt/ credit of money through any electronic channel or by means of deposit /collection of cheques drawn by Central/State Government agencies and departments
Vijaya Durga Devi Trust Vs DCIT (ITAT Pune) It is an undisputed fact that the trust has been created in the year 1968 and as per the trust deed, the entire income is to be used for the upkeep of Deity. It is also an undisputed fact that the Deity is the sole beneficiary of […]
Ms Bhangal Construction Co. Vs ITO (ITAT Jalandhar) Simpliciter payment towards hiring charges of cranes cannot be brought within the sweep of the definition of the term work as envisaged in Sec. 194C of the IT Act. We thus are of the considered view that the lower authorities had erred in concluding that as the […]
As Applicant is making an exempt supply, provisions of section 51 and, for that matter, Notification No. 50/2018-Central Tax dated 13/09/2018 to the extent they mandate and deal with mechanism of TDS, do not apply to his supply.
GST paid on the purchase of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section 17(5)(b)(i) of the GST Act.
