DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department (Madras High Court) Issue Involved: 1. There was Accumulated credit of TDS under TNVAT Act and the same has also been permitted to carry forward the same from year to year. 2. The petitioners sought transition of the accumulated TDS into their respective accounts for set off […]
Immediate action to be taken for enforcement of Model Code of Conduct and Application of Model code of Conduct after announcement of (i) General Elections to the Legislative Assemblies of Assam, Kerala, Tamil Nadu, West Bengal and Puducherry, 2021 and (ii) Bye elections to the Parliamentary Constituencies of Malappuram, Kerala state and Kanniyakumari, Tamil Nadu State – reg.
Section 10 (Composition levy) of CGST ACT states – Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees (one crore and fifty lakh rupees w.e.f […]
Goods and Services Tax Practitioners’ Association Vs. Union of India (Bombay High Court) On due consideration, we are not inclined to accede to the prayer made by the petitioners that too at this eleventh hour. It is not that the time-limit has not been extended. The initial due date of 31.12.2020 has been extended to […]
Uncover the mystery of dumb documents in Income Tax Search and Seizure actions. Learn about their significance and tax implications.
The Hon’ble Delhi High Court in Proex Fashion Private Limited v. Government of India & Ors. [W.P.(C) 11245/2020 & CM APPL. 35053/2020, decided on January 6, 2021] quashed the order passed for attaching the bank account of the assessee pursuant to proceedings initiated under Section 71 of the Central Goods and Services Tax Act, 2017 […]
