In re Pachhwara Coal Mining Private Limited (GST AAR Jharkhand) Question – Whether the provision of such transportation service for the temporary period till extension of the railway siding to the mine location is an independent activity, and exempted from the payment of GST under SI. No. 18 of Notification No. 12/2017-CT(R) dated 28 June 2017? […]
Can an Unregistered Person make payment on GST Portal? Yes, an Unregistered Person can make payment on GST Portal. But for this, firstly a user ID is to be generated and then payment Process to generate User ID:- > It is to be noted that this functionality is only for applicants who are not registered […]
The Integrated E-filing and CPC2.0 project cost was determined through an open tender based on the L1 criteria. The tender was published on Central Public Procurement Portal (CPPP).
Sujit Majumdar Vs ITO (ITAT Allahabad) The issue before us is within narrow compass and concerns itself with the allowability of deduction u/s 48 towards cost of improvement with respect to amount paid by the assessee towards his share towards conversion of aforesaid property from leasehold to freehold. We have also carefully gone through the […]
Whether students, working, parents or retirees – we all learn something new every day. It can either be how to play the guitar, or how to find the square root of a number, a new language, or how to talk in front of an audience without losing your confidence. Our brain is constantly evolving with […]
Ruchi Soya Industries Ltd Vs Commissioner of Customs (CESTAT Delhi) Amount received by the appellant in terms of Machine Availability clause, from the service provider with reference to maintenance of WTG due to shortcoming in said service is merely an amount to safeguard the loss of appellant. The said amount cannot be called as consideration […]
Vide Notification No. 78/2021-Income Tax | Dated: 9th July , 2021 CBDT notifies Tax Exemption to ‘Haryana Building and Other Construction Workers Welfare Board’ (PAN AAATH6995H), a Board constituted by the State Government of Haryana, in respect of the specified income under section 10(46) of Income Tax Act, 1961. MINISTRY OF FINANCE (Department of Revenue) […]
