It is clarified for information of the members that Forensic Accounting & Fraud Detection (FAFD) is a Certificate Course. On successful completion of this Course, a member is awarded a certificate to this effect. However, a certificate course does not grant any qualification, and therefore it should not be mentioned by the members as qualification along with their name.
Saraswati Marble and Granite Industries Pvt. Ltd. Vs Union of India (Rajasthan High Court) Sabka Vishwas (LDR) Scheme – Case of erroneous refund excluded even if SCN for same culminating in demand order: Observing that as per Section 125(1)(d) of the Finance (No. 2) Act, 2019, a person who has been served with the notice […]
ITO Vs Shivani Gupta (ITAT Delhi) The A.O. in this case noted that assessee has sold the shares of Shilpi Cable Technologies Ltd., and claimed exempt under section 10(38) of the I.T. Act of the impugned amount. The A.O. merely declared this company to be penny stock company without bringing any evidence on record. Though […]
In that view of the matter, it is clarified that while the question of the Petitioner being entitled to refund will await the final decision of the Supreme Court in the aforementioned SLPs, the Opposite Parties will not require the Petitioners before this Court hereafter to pay IGST on ocean freight until further orders.
In re SKF Boilers And Driers (P) Ltd. (GST AAR Karnataka) 1. Whether parboiling and drier plant is part of rice milling machinery as specified in the Notification dated 28-06-2017 under HSN 8437 issued under the CGST Act, 2017 taxable at 5% (2.5% CGST + 2.5% SGST)? 2. If the above mentioned plant/machinery is not […]
In re Bharat Earth Movers Limited (GST AAR Karnataka) Whether the supplies made by Cost Centres C,D, E and G are independent supplies of goods and services (as applicable) or composite supply with principal supply of goods? The supplies made by the applicant under Cost Centres C, D, E and G form a composite supply […]
In re Puttahalagaiah G.H. (GST AAR Karnataka) Whether Rent received from Backward Classes Welfare Department, is taxable or not? The applicant has rented his property to the Backward Classes Welfare Department, Government of Karnataka, who in turn is using the same for providing hostel facilities to the post metric girls of backward classes. This is […]
In re Hadi Power Systems (GST AAR Karnataka) Whether concessional rate of GST shall apply to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works contract to a Government entity? It is observed that the privity of contract is between the applicant and the M/S […]
MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 6th April, 2021 CORRIGENDA THE FINANCE ACT, 2021 No. 13 OF 2021 In the FINANCE ACT, 2021 (13 OF 2021), as published in the Gazette of India, Extraordinary, Part II, Section 1, dated the 28th March, 2021, Issue No. 15,— Page No. Line(s) No. For […]
Introduction to ITR Offline utility Assessment Year 2021-22 ITR-1 and 4* * Enabled for ITR-1 & 4 as of now Steps to Download and install Offline Utility and fill the same Let us understand the execution steps for ITR 1 & ITR 4……. Step by Step Guide – Download & Install Offline Utility Step 1 […]
