Explore Angul Sukinda Railway Ltd. vs ITO case. ITAT Cuttack decision on interest treatment for FDR and Flexi deposits. Full judgment details here.
Vivek Gupta Vs Gurukripa Developers & Infrastructures Pvt. Ltd. (National Anti-Profiteering Authority) Since, no penalty provisions were in existence between the period w.e.f. 01.07.2017 to 31.08.2018 when the Respondent had violated the provisions of Section 171 (1), the penalty prescribed under Section 171 (3A) cannot be imposed on the Respondent retrospectively. Accordingly, the notice dated […]
Indian Computer Emergency Response Team (CERT-in) has issued an advisory for Financial Sector organizations. The advisory has been forwarded to SEBI for bringing the same to the notice of financial sector organization. The advisory is enclosed at Annexure A of this circular.
In Re M/s. Sumeet Facilities Limited (AAR GST Tamil Nadu) 1. What is the classification for supply of services by the Applicant relating to waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both concessionaries in terms of notification 11/2017- C.T.(Rate) dated 28th June 2017? The supply of services by […]
LIMITED LIABILITY PARTNERSHIP: Limited Liability Partnership (LLP) Act came into force for most part, on 31st March, 2009 followed by its Rules on 1st April, 2009. It is hybrid form which incorporates benefits of both partnership and companies. It has the following features: Separate legal entity in the eyes of Law. Cost of incorporation is very less. […]
Commissioner of Customs (II) Vs Poonam Courier Pvt. Limited (Bombay High Court) Remedy of appeal to the CESTAT is provided under section 129A of the Customs Act i.e., by the parent enactment. This right of appeal is a substantive right of an aggrieved person. It is not a matter of procedure but is a vested right […]
Article highlights/ analyses Important Judgments of the week related to GST, Important Notifications, Circulars etc. of the week relevant to GST, Important Press Releases of the week related to GST, Other Important update related to GST, Important Notifications, Circulars of the week related to Income Tax, Important Press Releases of the week related to Income […]
Background Material of Diploma in International Taxation (2020 – Fifth edition) containing: -International Tax – Transfer Pricing -International Tax – Practice (Part I & II) Tax laws in India are becoming more and more complex. Globalization of economies, signing and review of free trade agreements, increase in the number of cross border transactions, mergers, acquisitions, […]
Technical Guide on BEPS Action Plans and Multilateral Instrument (MLI) – 2020 – First edition Considering the issue that profits should be taxed where the economic activities take place and no profit should suffer double taxation, in September 2013, the Finance Ministers of the G20 nations came out with a comprehensive action plan on […]
When it’s Time for Your Employees to Pay Taxes, A Hundred Questions Fill Their Minds. How, How Much, Why to What, When and Why, Again. And Who Answers These Million Queries And More? You – The Deductor. He Who Calculates Taxes on Their Income and Makes Their Lives Easier, Month After Month, Year on Year. […]
