Article explains Whether TDS under section 51 of CGST Act, 2017 is required to be deducted from supplier who is a unregistered person.
Article explains Taxation of Cryptocurrency, Virtual Digital Assets, Non-Fungible Tokens under section Section 115BBH of Income Tax Act, 1961
Duty drawback & IGST/unutilized ITC refund of exporters are withheld by department without assigning reasons & tagging as Risky Exporter
Provisions related to Incorporation of Company with Charitable Objects Limited by Guarantee and not having Share Capital under companies Act
SC will hear issue of constitutional validity of Section 17(5)(d) of CGST Act, which does not allow input tax credit on immovable property
one-time opportunity given to all taxpayers who either could not file TRAN-I II one time due to any reason or filed an incorrect TRAN-I II.
Provisions for treatment of un-utilized quantities allocated under TRQ for import of crude soya bean and crude sun flower oil have been elaborated. MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) New Delhi Public Notice No. 24/2015-20-DGFT | Dated: 12th September, 2022 Subject : Inclusion of changes made in provisions […]
Held that colour data projectors are classified under CTI 8528 61 00 and accordingly unconditional exemption from payment of BCD available under serial no. 17 of exemption notification dated 01.03.2005.
Imported WAP was entitled to an exemption from the whole of the customs duties under the ITA as it worked on technology and did not support the LTE standard.
A census report was cited in the instant judgment which stated that each year the cases of the raid by ED is increasing, however, the infectiveness was highlighted which showed that the conviction rate was zero till 2015-16, and thereafter reached a maximum of four conviction in 2018-19.
