In present facts of the case, the Hon’ble Tribunal held that reimbursements cannot be termed as Fees for Technical Services under section 9(1)(vii) of the Act and Article 12 (4) of India US DTAA.
Post-1990, the country has unlocked many business opportunities in almost every sector of the economy. This has, in turn, created a long list of professional opportunities for experts both at the domestic and global levels. As a focused approach of making India no. economy in the world every sector, the industry is contributing one way or other.
Understanding Section 28(va) and Section 40(a)(ia) of the Income Tax Act, 1961. Explore provisions and solutions to related problems in this informative blog post.
In partial modification to the Office Memorandum of even no. dated 29th May 2017, 30th November 2018, 22nd January 2019, 05th March 2019, 20th August 2019, 26th August 2019 and 6th July, 2020, with respect to constitution of the Law Committee, its membership is now reconstituted as follows:
In re Telangana State Technology Services Limited (GST AAR Telangana) Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined? The applicant is providing service to various departments of Telangana Government in […]
In re Keisha Enterprises Private Limited (GST AAR Telangana) In the reference 1stcited, M/s. Keisha Enterprises Private Limited, has sought certain clarification by filing an application for Advance Ruling. Through the reference 2ndcited, Superintendent (Central Tax) Jeedimetla Range was requested to go through the attachment and inform the above pendency of the issue and also […]
An amount equivalent to forty per cent of the Fund corpus shall be placed at the disposal of the Secretary, Ministry of Finance, Department of Expenditure for the purpose of meeting unforeseen expenditure, and beyond this limit, all further Contingency Fund releases shall be made with the approval of Secretary to the Government of India, Department of Economic Affairs, after the approval of Secretary to the Government of India Department of Expenditure.
The present age is often considered as the digital age, we are blessed to be born in the internet era which is a four-decade-old creation now. As compared to other industry the world of cyber industry is booming and will be permanent till human life as the more the use of technology the more the growth opportunities.
1. The blocking of E way bill generation facility had been temporarily suspended by Government on account of Covid pandemic. In terms of Rule 138 E (a) and (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file […]
The charge pertains to non-submission of requisite information by the Broker to the inspection team such as solicitation related documents, mandate letters, comparison chart, quotes, proposal form, policy documents, complaints related documentation etc.
