The Central Goods and Service Tax (CGST) Delhi South Commissionerate busts racket of firms fraudulently claiming Input Tax Credit (ITC) of ₹17 crore.
Office of Commissioner, CGST & C.Ex., Bhiwandi Commissionerate, Mumbai is inviting expression of interest (EOI) from Chartered Accountants/ Chartered Accountant firms for Special Audit of GST registered persons under Section 66 of the Central Goods and Services Act, 2017. The detailed document for EOI consisting of scope of work, selection criteria, duties and obligations and […]
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.
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.
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 […]
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.
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 […]
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.
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.
Discover key aspects of the Employees’ Compensation Act, 1923: Liability conditions, compensation calculation, compliance, penalties, and insights from CA Gaurav Agrawal.
