Month: December 2022
1,184 articlesIncome Tax

Income Tax
Amount of executive search fee is not ‘fee for technical services’ and hence not taxable
Income Tax

Income Tax
Compensation for pre-closure of BOT project is capital receipt hence not taxable
Income Tax

Income Tax
Difference of grounds between Order & SCN: Delhi HC quashes proceedings
Goods and Services Tax

Goods and Services Tax
Clause by clause analysis of other disclosures in Annual Returns – GST Audit Series (Part 6)
Goods and Services Tax

Goods and Services Tax
ITC available on canteen facility provided to direct employees working in factory
Goods and Services Tax

Goods and Services Tax
AAR rejects Advance ruling application filed without payment of requisite fees
Goods and Services Tax

Goods and Services Tax
Right to use of parking space with sale of apartments is not a composite supply
Goods and Services Tax

Goods and Services Tax
GST on health care services to senior citizens at their door step
Goods and Services Tax

Goods and Services Tax
Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
Goods and Services Tax

Goods and Services Tax
Transfer of business qualify as a ‘going concern’ if not have Intention or necessity of liquidation or of curtailing materially the scale of operations’
Goods and Services Tax

Goods and Services Tax
Project Implementing Agency making supplies to State Govt Dept/ Directorate is required to issue tax invoice on contract value
Goods and Services Tax

Goods and Services Tax
Can ITC be availed on non-civil constructions like shed
Goods and Services Tax

Goods and Services Tax
GST @12% leviable on contract w.r.t. construction of new railway sidings
Custom Duty

Custom Duty
