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Archive: 18 March 2023

Posts in 18 March 2023

Provisions for rent is governed by Section 194I & CAM charges by Section 194C

March 18, 2023 3720 Views 0 comment Print

ITAT Delhi held that determination of the rent or CAM are separate and the CAM arrangements are not essential and an integral part for use of the premises. Hence, provisions for rent are governed by Section 194I and CAM charges by Section 194C of the Act.

GST: Granting of personal hearing mandatory where an adverse decision is taken by AO

March 18, 2023 3249 Views 0 comment Print

Madras High Court held that as per provisions of section 75(4) of the GST Act, 2017 granting of personal hearing is mandatory where an adverse decision is taken by the AO against the assessee. Non-granting of the same is against the principles of natural justice. Accordingly, order liable to be quashed.

Remuneration received for providing legal service not amount to ‘fees for technical services’

March 18, 2023 3675 Views 0 comment Print

Linklaters LLP Vs Asst  Vs CIT (IT)-3(1)(2) Mumbai (ITAT Mumbai) ITAT Mumbai held that remuneration received for providing legal services doesn’t amount to ‘fees for technical services’, where the provisions of section 9(1)(vii) of the Act is not applicable. Accordingly, the same is not taxable. Facts- The assessee is a LLP incorporated under the laws […]

Addition unsustainable on AO being failed to provide any evidence of cash sales

March 18, 2023 1539 Views 0 comment Print

ITAT Mumbai held that when assessee submits the sales to be fictitious sales, the onus is on AO to prove that such sales were cash sales as claimed by him. Addition unsustainable as AO failed to provide any evidence of cash sales.

Dept. can’t recover balance amount from petitioner when amount more than pre-deposit paid already

March 18, 2023 2061 Views 0 comment Print

Vihaan Networks Limited Vs The State of Bihar (Patna High Court) The present writ application has been filed seeking quashing of a notice bearing Process No. 336 dated 25.01.2023, issued by the Deputy Commissioner of State Tax, Special Circle, Patna, asking the petitioner to deposit outstanding amount of Rs. 97,24,149/- against the State Goods and […]

A Producer Company – Companies Act 2013

March 18, 2023 69966 Views 0 comment Print

Discover the essentials of a Producer Company under the Companies Act 2013, including its formation, objectives, governance, taxation, compliance, and more, fostering collective production and marketing for agricultural development.

Short Note on Child Labour (Prohibition & Regulation) Act, 1986

March 18, 2023 4908 Views 0 comment Print

Explore the Child Labour (Prohibition & Regulation) Act, 1986, covering its applicability, definitions, regulations on hours of work, overtime, rest intervals, maintenance of registers, and penalties.

Short Note on Employees’ Compensation Act, 1923

March 18, 2023 12675 Views 0 comment Print

Discover key aspects of the Employees’ Compensation Act, 1923: Liability conditions, compensation calculation, compliance, penalties, and insights from CA Gaurav Agrawal.

Short Note on Trade Union Act, 1926

March 18, 2023 9753 Views 0 comment Print

Learn about the Trade Union Act of 1926: Formation, Registration, Appeals, Change of Name, and Returns. Get insights from CA Gaurav Agrawal, Chartered Accountant.

Employment (Standing Order) Act, 1946 Delhi

March 18, 2023 3813 Views 0 comment Print

Employment (standing Order) Act, 1946 Delhi makes it obligatory for employers of an industrial establishment where 100 or more workers are employed to clearly define the conditions of employment, by way of standing orders / services rules and to make them known to the workmen employed.

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