Office Order No. 244 of 2019 – Transfer & Postings of the 23 officers in the grade of Additional Commissioner/Joint Commissioner of Income Tax vide Office Order No. 244 of 2019 dated 29.11.2019. F.No. A-22012/1/2019-Ad-VI Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes) North Block, New Delhi -110 001 […]
Reassessment could not be reopened on basis of change of opinion in case the matter of dis allowance had already been considered during the original assessment proceedings because the authority could not take advantage of their own wrong if they failed to perform their statutory duty.
Govt notifies creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT) for Mizoram and Rajasthan and Area Benches at Two Area Benches at Bengaluru and One Area Bench at Jodhpur. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 29th November, 2019 S.O. 4332(E).—In exercise of the powers conferred […]
This Article contains provisions in regard of Real Estate and Joint Development Agreement which are applicable from 01-04-2019. It is presumed that all constructions and agreements are effected after 01-04-2019 and there is no case of ongoing project. Index for this Article: A. Definitions B. Supply under Real Estate Business C. Valuation of Supply under […]
In re Ex-servicemen Resettlement Society (GST AAR West Bengal) Employer’s contribution to EPF, ESI etc. and payment of Bonus at the Government approved rate are, therefore, components of the Applicant’s expenditure. It is entitled to pass this liability to the recipient, who, in terms of the Agreement, is apparently ready to bear that liability. Such […]
The Applicant’s question is related to the components of the amount that the Licensor, as supplier of the service of leasing of immovable property, is charging on it. They are not related to the supplies the Applicant makes or intends to make. This Authority cannot, therefore, provide a decision to the Applicant in the form of an advance ruling.
(1) These rules may be called the Prohibition of Benami Property Transactions (1st Amendment), Rules, 2019. (2) They shall come into force from the date of their publication in the Official Gazette.
The Institute of Chartered Accountants of India (ICAI), being a proactive regulator of accountancy profession in India, has conceptualized and developed an innovative concept of Unique Document Identification Number (UDIN) under which a unique number is now generated for every document certified/attested by a Chartered Accountant in practice and registered with the UDIN portal. UDIN […]
Insolvency Professionals (IPs) to act as Interim Resolution Professionals (IRPs), Liquidators, Resolution Professionals (RPs) and Bankruptcy Trustees (Recommendation) Guidelines, 2019
Directorate of Systems have issued Advisory No. 25/2019 dated (web link) laying down requirement of mandatory uploading on e-Sanchit, the Invoice/ Invoice cum packing list and Bill of Lading/ Airway bill etc. for every Bill of Entry and subsequent declaration of document code and IRNs in the Bill of Entry. The coding scheme developed by Directorate of Systems is given under:
