"18 December 2022" Archive

४८ वीं जीएसटी काउंसिल मीटिंग: निल बटे सन्नाटा

४८ वीं जीएसटी काउंसिल मीटिंग निकली बेनतीजा मीटिंग शुरू होने से पहले हितधारकों को काफी उम्मीदें थीं कि सरकार का राजस्व हर महीने १....

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Proposals of 48th GST Council Meeting with Tangles

In GST, Government makes laws on the recommendations of the GST council. For that reason, GST council meets on regular basis to monitor the requirements of the economy and propose changes in the laws or issue clarifications for better implementation of the laws. Today on 17th Dec. 2022, council met for the 48th time in […]...

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Internal audit applicability as per Companies Act 2013

Internal audit plays a vital role in the day to day operations and functioning of the company. Companies Act, 2013 and its rule thereof have prescribed many companies who are mandatorily required to adopt internal audit system. Some of the main objectives of internal audit are highlighted hereunder – To evaluate the company’s internal...

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GST Council Newsletter for November 2022

Over the past 5 years, the GST Council through its various meetings have furthered the cause of co-operative federalism by addressing a number of GST related issues through dialogue. During this period tax related issues pertaining to Central levy and States levy were treated uniformly and resolutions were agreed upon only after extensive...

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Income Tax Payment New Options

1. INTERNET BANKING Taxpayers having bank account with an Authorised Bank can use this mode for payment. No transaction charge/fee is applicable for making tax payment through this mode. Canara Bank ICICI Bank Indian Bank Karur Vysya Bank Indian Overseas Bank Federal Bank Kotak Mahindra Bank Bank Of India Central Bank Of India Punjab Nati...

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19 Recommendations of 48th Meeting of GST Council

48th Meeting of the GST Council – 17th December, 2022 Union Finance Minister Smt. Nirmala Sitharaman chairs 48th Meeting of the GST Council via virtual mode in New Delhi GST Council recommends to decriminalise certain offences u/s 132, increase in threshold of amount of tax for prosecution and reduction in amount of compounding in G...

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Socio-economic background of Claimants while awarding compensation must be looked in case of permanent disability caused due to accidents

Mohd Sabeer Vs Regional Manager (Supreme Court of India)

The Honble Supreme Court while enhancing the compensation in the case of permanent disability caused to accident, held that while awarding compensation in cases of permanent disability caused to claimants, the courts must look at the case in totality, and must consider the socio-economic background of the claimants....

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Wages to employee can’t be denied when there was stay on Reinstatement Order which later on attained finality

D.N. Krishnappa Vs Deputy General Manager (Supreme Court of India)

The Honble Supreme Court while allowing appeal held that merely because the reinstatement order was under challenge and there was a stay of the order of reinstatement during the pendency of the proceedings before the High Court, it cannot be a ground to deny the wages to the employee when ultimately the order of reinstatement came to be c...

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Provisional attachment of bank account released against furnishing of bank guarantee

FCS Manufacturing (India) Pvt. Ltd. Vs DCIT (Gujarat High Court)

Gujarat High Court held that it is satisfied that provisional attachment is hindering the continuation of business of the petitioner, hence continuation of provisional attachment not necessary as the interest of revenue can be safeguarded by furnishing of a bank guarantee....

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Unexplained Investment and Expenditure attracts 84 Percent Tax Rate

It is advisable to all the tax payers that be care full while filing your return of Income. You have to verify all your investments, expenses, debtors which is mention in your books of account. If you are not able to explain any investment or expenses mentioned in your books of account, when explanation asked […]...

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