CESTAT Ahmedabad held that as excise duty is levied on the entire value of supply of machinery. Hence, service tax cannot be demanded separately on activity of erection, commissioning and installation of the said machinery.
Madras High Court held that the application for provisional release of goods under section 110-A of the Customs Act should be considered even during pendency of any proceedings initiated by the department.
In re Aroma Agrotech Pvt Ltd. (GST AAR Haryana) The applicant is a manufacturer of rice and supplies the goods in the taxable as well as non taxable territory. He has mentioned that there are three types of customers to whom the supply of rice is being made. i. The applicant exports the goods to […]
ITAT Chennai held that in case of wastage charges there is no payment and once there is no payment there is no question of deduction of TDS under section 194C of the Income Tax Act.
Delhi High Court held that notice issued u/s 148 of the Income Tax Act in the name of struck off company is not void as per section 250 of Companies Act of 2013 even where a Company is dissolved in consequence to it being struck off under Section 248, it shall be deemed to continue to be in existence for the purpose of discharging its liabilities.
Allahabad High Court held that costume used in the water park would neither fall within the definition of words ‘instrument’ or ‘contrivance’ hence renting on ‘costumes’ cannot be included in the term ‘payment for admission’ as defined under Section 2(l)(iii) of The Uttar Pradesh Entertainment and Betting Tax Act, 1979 and not subject to entertainment tax.
Applicability of provisions of Section 194Q of the I.T. Act,1961-For transactions in agricultural produce of farmers traded through Commission Agents of recognized Agricultural Produce Market Committee (APMC)-Request to issue guidelines in order to remove genuine hardship and practical difficulties faced by the Commission Agents and Traders
Understanding the voting rights of a Resolution Applicant who is also a financial creditor in the Corporate Insolvency Resolution Process.
क्या ऐसे बनेगी डिजिटल अर्थव्यवस्था, जहां व्यक्ति की पर्सनल सूचना की कोई सुरक्षा नहीं? १. आप बैंक से लोन ले या खाता खोलें २. आप वित्तीय संस्थानों से कोई भी तरह का वित्तीय लेनदेन करें ३. आप किसी भी एजेंसी के माध्यम से निवेश करें ४. आप किसी भी प्रकार का बीमा कराएं ५. आप […]
Understanding the mandatory requirement of claiming ITC as GSTR-2B from 01.01.2022. Get insights into the changes for suppliers and recipients under GST.
