In re Vajra Infracorp India Private Limited (GST AAR Telangana) 1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime. As per Notification No.4/2018 Dt:25.01.2018 […]
Under Section 454, Companies Act, 2013, MCA penalizes Desatan Iron & Steel Private Limited for incomplete meeting minutes. Learn about the case and implications.
Lethargy on part of the Government department in filing Appeals/SLP not acceptable after usage of IT & computerization- SC admonishes & deprecates the Public Authorities for casual approach. The Apex Court has been consistently warning Government & it’s Departments for their casual approach in delayed filing of Appeals/SLPs in the higher Courts without any reasonable […]
Cheers!!! Now You can file your delayed ROC forms without any additional fees. The COVID-19 pandemic has, apart from other implications, presents an unprecedented challenge to world of work. The economic disruption caused by the pandemic is devastating millions of people are at risk of falling into extreme poverty. Millions of enterprises face an existential […]
The first appeals against the Assessment Orders can be filed before the concerned Commissioner of Income Tax (Appeals). The procedures for disposal of these appeals have been changed under the Faceless Appeal Scheme implemented from 25th September 2020. The objective of the scheme after the faceless assessments is to eliminate human interface from the first […]
Related Party Transactions- [Section 188 and Rule 15 of Companies (Meeting of Board and its Power) Rules, 2014] As per Section 2(76) of the Companies Act, 2013, Related party include- i) Director or its relative ii) KMP or its relative iii) any Firm in which Director is a partner iv) any Private Company in which […]
Two-pillar solution for Tax challenges arising from Digitalisation of Economy and consensus of majority of OECD/ G20 member countries (including India) Executive summary Certainty is one of the basic cannons of taxation. With the globalisation of economy when Multi National Enterprises (MNEs) starting setting up businesses across the globe, levy of tax in multiple countries […]
Extension of Date for Mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 01st Oct 2021 Government of India Ministry of Commerce and Industry Department of Commerce Directorate General of Foreign Trade Dated: 19.07.2021 Udyog Bhawan, New Delhi Trade Notice No. 10/2021-2022 To, 1. All Exporters/Members of Trade 2. […]
CA V. Venkata Sivakumar Vs. The Secretary, Institute Of Cost Accountants Of India Use of acronym ICAI by Institute of Cost Accountants of India, Hon’ble Supreme Court disposed off the case filed by CA V. Venkata Sivakumar against Institute of Cost accountants in the first hearing itself. Writ was filed by CA V. Venkata Sivakumar […]
