Pujan Builders Engineers & Contractors Vs C.C.E. & S.T. (CESTAT Ahmedabad) The facts in the present case is not under dispute that the appellant have paid the excess service tax during the quarter April to June, 2017, however, the appellant under bona fide belief transferred the said excess paid service tax into their TRANS-1 as […]
Ministry of Labour & Employment has launched ‘National Pension Scheme for Traders, Shopkeepers and Self-Employed Persons’ on 12.09.2019. It is a voluntary and contributory pension scheme. Enrolment to the scheme is done through the Common Service Centres with its network of 3.50 lakh Centres across the country.
Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 –
It has been brought to the notice of IRDAI that an entity by the name of DIGITAL NATIONAL MOTOR INSURANCE, operating from #DNMI co. ltd. Portal Office, Krishna Raja Puram, Insurance Info Building, Devasandra, Bangalore – 560036
The world has learnt its lessons from an unprecedented pandemic, Corona. There will be huge changes in our personal as well as professional practices across the globe. If you have not learnt from it, then it is a missed opportunity. Although there are number of things on which we can go on discussing, I will […]
Article contains Major Income Tax and GST Compliances. Income Tax Compliances includes Schedule for Payment of Advance Tax, For Payment of TDS/TCS, Submission of Quarterly TDS/TCS Return and due date for SFT Return. GST Compliances includes Schedule for Filing of Return of Compositions Dealers (CMP-8 and GSTR-4), GSTR-1 , GSTR 3B, PMT-6, GSTR 9, GSTR-7 […]
The current market is performing really well. All the new investors who started their investment during the lockdown period are really in a good position. There are many things that a fresh investor should need to know before investing. A small story Today I met a young IT guy who just started his investment in […]
Shiv Bhagwan Gupta Vs ACIT (ITAT Patna) A perusal of assessment order reveals that the assessing officer has not mentioned about unearthing of any undisclosed income as defined u/s 271AAB of the Act during search action carried out at the premises of the assessee. In my view, the income declared by the assessee in the […]
Dev Wines Sales Corporation Vs PCIT (Delhi High Court) An order of transfer is more in the nature of an administrative exercise of power and the scope of interference wherein in any case is limited and unless the administrative power is shown to have been exercised without authority under the law and/or for mala fide […]
Tata Starbucks Private Limited Vs Union of India (Delhi High Court) Subject to the petitioner depositing the entire principal profiteered amount i.e. Rs. 1,04,70,664/- as levied excluding the GST amount already deposited, within four months, in equal monthly instalments, there shall be a stay, as far as the direction for payment is concerned. FULL TEXT […]
