Santosh Kumar Gupta Vs Assistant Commissioner of Revenue (Calcutta High Court) The Hon’ble Division Bench of High Court at Calcutta set a side an order passed by the Learned Single Bench of Calcutta High Court by quashing the assessment order passed by the WBGST Authority and remanded the same to the Authority concern on account […]
0/2021 – GST dated 06.10.2021 clarified that restaurant service includes services provided by Restaurants, cafes, and similar eating facilities including takeaway services, room services and door delivery of food.
Sec 29(2)(c) of the CGST Act explained: Learn about the cancellation of GST registration for default in filing returns for 6 months.
Many residential and commercial properties in Maharashtra are occupied on ‘pagdi’ or tenancy basis. Questions that naturally arise are whether such premises can be sold, whether the landlord can lawfully claim payment of ‘pagdi’, what happens to the tenancy rights after the original tenant’s death, whether such tenancy rights can be bequeathed by way of will, etc.
वैसे तो पड़ोसी की मदद करना हमारी सभ्यता के अनुरूप है, लेकिन मदद तभी कारगर साबित होती है जब हम खुद आत्मनिर्भर हो गए हो. लेकिन आज जो देश में हालात हैं, उसे देखते हुए पड़ोसी देश को मदद कर पाना मुश्किल बन पड़ा है. अब इसे मजबूरी ही कहिये कि चीन अपना आधिपत्य हमारे […]
F.No. 173/62/2022-ITA-1 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (ITA-1 Division) ***** New Delhi, Dated the 11th July, 2022 Sub:- Standardizing the process of filing application for approval / renewal of an Electoral Trust u/s 2(22AAA) of the Income-tax Act, 1961 – Regarding. Under clause (22AAA) of Section […]
Circular No. 17/2022- Income Tax – Condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A and Form No. 10 for Assessment Year 2018-19 and subsequent years —Reg. Circular No. 17/2022- Income Tax F.No.197/89/2022-ITA-1 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes […]
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ITAT held that so far as cash receipt of by assessee from his father’s proprietary firm is concerned, the provisions of section 269SS do not stand attracted.
SC Held that mere acceptance of the rent by the landlord after the expiry of the period of lease would not amount to waiver of the termination of lease.