In re Bhavya Srishti Udhyog Private Limited (GST AAR Chhattisgarh) GST classification of the product namely Waterproof tells support for climbing plants manufactured by using bamboo and high – density polythlene Applicant’s product named “Waterproof Trellis support for climbing. plants using bamboo and High-Density Polyethylene” are not eligible for exemption provided under sr. no. 137 of […]
आयकर कानून, 1961 के अध्याय XVII बी. यानि धारा 192 से 206 बी. के अधीन वेतन, ब्याज, ठेका और कमीशन आदि विभिन्न प्रकार के भुगतानों पर टी०डी०एस० काटने के प्रावधान हैं। वित्त अधिनियम, 2021 (बजट) के द्वारा 1 जुलाई, 2021 से इस अध्याय में एक नई धारा 206 ए.बी. बढ़ाई गई है, जिसके अनुसार निम्न […]
Following the previous post, we are here with some unknown yet useful features of Pivot that can enhance our work quality on a day-to-day basis. In this post we will be looking into the Pivot Charts, Filters and Slicers, Timelines and the feature of Calculated Fields in Pivot.
Ministry of Home Affairs Reinforcing the commitment of the Modi Government to provide safe and secure digital payments eco-system, Union Home Ministry under leadership of Home Minister Shri Amit Shah has operationalised the national Helpline 155260 and Reporting Platform for preventing financial loss due to cyber fraud. The National Helpline and Reporting Platform provides a […]
MHA’s CyberSafe is a comprehensive system meant to tackle digital frauds and making digital payments secure. Glad to share that this app leads to the neutralisation of a pan-India Fraud Gang spread over 18 States/UTs. Joint Operations by MHA’s FCORD, MP police and several State Police Forces A case of cyber fraud of Rs. 6.5 […]
Avtar Krishen Jalla Vs ITO (ITAT Delhi) As per the provisions of Section 54, the assessee has to utilize the amount deposited in the capital gain account for the purpose of purchase or construction of the new asset within the specified time for availing the benefit of capital gain. Here the assessee has made payments […]
In this article, we have covered various unresolved issues w.r.t 10(23C) and 12A. The Article addresses core confusions around filing of Form 10A by 10(23C) approved Institutions and demands remedial action or clarifications for all the issues.
Liability under section 201(1A), which could only proceed on the foundational assumption that tax was deductible at source by the person making payment in question, will end up exonerating the person, in whose hands the income is taxable, of liability under section 234B.
G. Dasaratharami Reddy Vs ITO (ITAT Bangalore) There is no dispute with regard to the fact that the ‘Agreement to sell’ dated 14.12.2007 contains the clause that the balance amount of Rs.16.50 lakhs shall be paid to the seller after obtaining occupancy certificate and also after giving possession of the property. There is also no […]
Astrazeneca India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai) refund in respect of Hotel Accommodation Services is availed only for the benefit of the employees. The same issue has been allowed in favour of the appellants in their own case for the subsequent period. For these reasons, I hold that the refund […]
