Month: January 2023
1,475 articlesIncome Tax

Income Tax
TDS u/s. 194C @2% deductible on common area maintenance charges
Income Tax

Income Tax
Electronic filing of Form 10F – Impact analysis
Goods and Services Tax

Goods and Services Tax
Electronic credit ledger cannot be blocked without providing an opportunity of personal hearing
Goods and Services Tax

Goods and Services Tax
ITC on trading of meat products & packed cold cuts spices & masala powder
Goods and Services Tax

Goods and Services Tax
GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled
Goods and Services Tax

Goods and Services Tax
18% GST leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork
Goods and Services Tax

Goods and Services Tax
GST on construction of Railway under Bridge /Tunnels executed to Indian Railways
Goods and Services Tax

Goods and Services Tax
Catering services to Educational Institutions from 1st standard to 2nd PUC is exempt from GST
Goods and Services Tax

Goods and Services Tax
GST on Works contract service to Bio Centers, Department of Horticulture & Center of excellence
Income Tax

Income Tax
Transfer of Leasehold Right not warrant invoking of section 50C(1)
Income Tax

Income Tax
India and UAE DTAA not contain any article concerning FTS
Income Tax

Income Tax
No section 40(a)(i) disallowance based on amendment with retrospective effect
Goods and Services Tax

Goods and Services Tax
VAT on Hiring of Helicopters – Delhi HC to decide
Custom Duty

Custom Duty
