For an RPT that has been approved by the audit committee and shareholders prior to April 1, 2022, there shall be no requirement to seek fresh approval from the shareholders.
Kay Pan Sugandh Pvt. Ltd. Vs Director General of GST Intelligence (Chhattisgarh High Court) Petitioner is engaged in the business of manufacturing of pan masala of various brand names and retail sale price. From the pleadings made in writ petition, it is clear that petitioner got installed different PMPMs of different MRPs at its factory […]
Union of India Vs Central Information Commission (Delhi High Court) Undoubtedly, the Appellant (Enforcement Directorat) is an intelligence and security organization specified in Second Schedule of RTI Act and is exempt from the purview of RTI Act except when the information pertains to allegation of corruption and human rights violation. Consequently, the submission made by […]
Sanjay Mukeshbhai Patel Vs State of Gujarat (Gujarat High Court) The Gujarat HC on Wednesday ordered a Goods and Service Tax (GST) officer to appear in court on Thursday morning and bring a tax consultant who had reportedly been in the department’s custody for the previous five days without being shown before a judicial magistrate. […]
In re Shreejikrupa Project Limited (GST AAR Odisha) Issued Raised (a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 […]
In re Maa Associates (GST AAR Madhya Pradesh) Whether tax is applicable on supply of services to BCLL, AICTSL, JCTSL (State Government Co.), Rate of Tax if the same is taxable and Admissibility of Input Tax Credit on such supply? On a joint reading of the terms of the agreement, high court rulings, para 8 […]
CBDT notifies ITR Forms SAHAJ ITR-1, ITR-2, ITR-3, SUGAM ITR4, ITR-5, ITR-6, ITR-V and ITR- Ack for Assessment Year 2022-23/Financial Year 2021-22 vide Notification No. 21/2022 Dated 30th March, 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) New Delhi Notification No. 21/2022-Income Tax | Dated: 30th March, 2022 G.S.R 231(E).—In exercise […]
Provisions of TCS shall not apply to a buyer being an individual who is not a resident in India and who is visiting India. Hence, a domestic tour operator is not required to collect tax on sale of overseas tour package to non-resident individuals visiting India.
The last date for linking Aadhaar with PAN as extender earlier is 31st March 2022. Anyone having PAN and Aadhaar, must inform the Income Tax Department by linking PAN to Aadhaar. Failing which your PAN card will become inoperative. Methods to link PAN and Aadhaar Online Linking of Aadhaar and PAN 1. without registering on […]
As you are aware that a Trade mark may be defined as a lawfully protected abstract, word, symbol, color, mark, slogan or a mixture of those related to an organization or a selected product that differentiates it from the others accessible within the market. We know that “Passing Off” is an actionable wrong and treated […]
