"11 November 2019" Archive

Ex-parte order cannot be recalled if in-person notice was served to CA of appellant

Pr. CIT (Central) Vs NRA Iron & Steel Pvt. Ltd. (Supreme Court)

Pr. CIT (Central) Vs NRA Iron & Steel Pvt. Ltd. (Supreme Court) 1. The present Application has been filed for Re­call of the Judgment dated 05.03.2019 passed by this Court in C.A. No. 2463 of 2019, on the ground that the Applicant – Company was not served with the Notice of the SLP at the […]...

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Suggest changes in Taxation- Govt to Industry/ Trade Associations

F.No.334/7/2019-TRU 11/11/2019

In the context of formulating the proposals for the Union Budget of 2020-21, the Ministry of Finance would like to be benefited by the suggestions and views of your Association. You may like to send your suggestions for changes in the duty structure, rates and broadening of tax base on both direct and indirect taxes giving economic justif...

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Section 56(2)(x) CBDT grants exemption to resident of unauthorised colony

Notification No. 96/2019-Income Tax [G.S.R. 836(E)] 11/11/2019

Unauthorised colony means a colony or development comprising of a contiguous area, where no permission has been obtained for approval of layout plan or building plans and has been identified for regularisation of such colony...

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Reassessment notice issued to dead person not valid merely because PAN was active

Durlabhai Kanubhai Rajpara Vs ITO (Gujarat High Court)

Merely because PAN is active, it cannot be presumed that the assessee is alive and notice for reassessment be issued in the name of dead person, more particularly, when the department was made aware about the death of the assessee prior to issuance of the notice....

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Step to Login and File Reply for Show Cause Notice from MCA-CMS

Step to Login and File Reply for Show Cause Notice from MCA-CMSStep 1 Form the copy of the Notice note down the CMS No. mentioned on the Top and Bottom of the Show Cause Notice Step 2. Open https://mcacms.gov.in/#/ on a browser Step 3. Click on Reply for Show Cause Notice Step 4 A new […]...

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Posted Under: Income Tax |

MSME Samadhaan-Delayed Payment Monitoring System: FAQS

Ministry of Micro Small and Medium Enterprises (Government of India) MSME SAMADHAAN- Delayed Payment Monitoring System FAQ of the MSME SAMADHAAN-Delayed Payment Monitoring System Q. 1 What is MSME Samadhaan Portal ? Ans : MSME Samadhaan is a Portal created by Office of DC(MSME), Ministry of Micro, Small and Medium Enterprises (MSME) whe...

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Posted Under: Income Tax |

HC on Failure to file TRAN 1 due to technical errors or technical glitches

Uninav Developers Pvt Ltd Vs Union of India And Ors (Delhi High Court)

Uninav Developers Pvt Ltd Vs Union of India And Ors (Delhi High Court) It was held that the entire GST system is still in a trial and error phase and it will be too much of a burden to place on the assessees to expect them to comply with the requirement of law where they […]...

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Compliance with provisions of Section 12 of Insolvency and Bankruptcy Code, 2016

Circular No. CIRP-13011/1/2019-IBBI 11/11/2019

You are hereby called upon to confirm that as on 14th November, 2019, (a) you do not have an ongoing CIRP, which is not completed within 330 days from the insolvency commencement date (second proviso to section 12 of the Code)...

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CBIC clarifies on 20 Percent Restriction on ITC

Circular No. 123/42/2019– GST 11/11/2019

The conditions and eligibility for the ITC that may be availed by the recipient shall continue to be governed as per the provisions of Chapter V of the CGST Act and the rules made thereunder. This being a new provision, the restriction is not imposed through the common portal and it is the responsibility of the taxpayer that credit is ava...

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Service tax not payable on mere collection of event fees for organisers

Indian Pharmaceutical Association Vs Commissioner of Central GST & Central Excise (CESTAT Mumbai)

The appellant does not offer ‘convention services’ but gets events organised by professionals and, by collecting fees which are transmitted to such organisers, enables its members to participate in them. There is no allegation that any part of the fees charged by convention organisers is retained by the appellant. Thus, the activity ...

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