Held that disallowance u/s 36(1)(va) unsustainable as the amount of employees’ contribution to the provident fund deposited before filing of return.
Held that as the amount received by the assessee is not in the nature of royalty or FTS, section 44DA of the Income Tax Act will not apply.
Held that assessee incurs monthly recurring charges for telecommunication lines and since such expenditure doesnt bring any benefit of enduring nature the same are revenue in nature.
GSTN enables Functionality for Tax Payers in GST Portal wef 16.08.2022 related to CORE Amendment Link For Taxpayers who fail To Update Bank account, Changes in HSN length validation in Form GSTR-1, HSN based validation in Form GSTR-9, Generation of GSTR-11 based on GSTR-1 and GSTR- 5 for UIN holders and Updation of Statistics on […]
Pankaj Sharma Vs ITO (ITAT Delhi) I find that the present appeal is defective for want of payment of proper Court fee and the assessee has not removed the defect despite having given ample opportunities. I therefore, dismiss the appeal in limine on account of appeal being defective. However, it is clarified that if the […]
P.S.K. Engineering –Construction & Co. Vs ADIT (ITAT Chennai) ITAT have perused the entire order but could not understand from the order whether opportunity was granted to the assessee before denying the deduction u/s.80IA of the Act. The ld.DR could not answer whether opportunity was granted or not. Every quasi-judicial order has to be a […]
In re Anamika Agrawal (GST AAR West Bengal) What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed? Supply of services for printing on duplex board belonging to the recipient including cutting, punching and […]
In re Himalayan Flour Mill Private Limited (GST AAR West Bengal) Question: Whether the instant composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of […]
In re Berhampur Warehousing Private Limited (GST AAR West Bengal) What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to […]
In re Raj Mohan Seshamani (GST AAR West Bengal) Question: What would be the SAC Code & GST Rate for the outward supply made by the applicant, in case of fruit trees being cultivated and nurtured at marginalised communities? Answer: Supply of services for cultivation, planting and nurturing of fruit trees shall be covered under serial […]
