In re Nandini Ashram Trust (GST AAR Gujarat) Brief facts: Nandini Ashram Trust, 207, Sakar 5, B/h Natraj Cinema, Ashram Road, Ahmedabad, Gujarat 380 009 [for short -‘applicant’] is registered under GST and their GSTIN is 24AAATN8773B2ZL. 2. The applicant is engaged in providing a wide range of professional consulting services viz architecture, engineering (MEPF), […]
‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation [SMC] for construction of SMIMER Hospital & College Campus is covered under entry no. 3 of notification No. 12/2017-Central (Rate) dated 28.6.2017 & thus is exempt from GST.
ITAT Hyderabad held that interest income received towards loan extended against mortgage of properties cannot partake the character of rental income.
ITAT Delhi held that scope and ambit of section 44BB of the Income tax Act is wide enough to include receipts of assessee from Cairn India and ONGC in connection with activity of prospecting for, or extraction, or production of mineral oils.
Ravindra Dayanand Sankeshwar Vs DCIT (ITAT Bangalore) Assessee, an individual/ proprietor claimed expenses towards interest on unsecured loans. 30% disallowance of interest expenditure for non-deduction of TDS was upheld by CIT(A) holding that Act requires the forms to be submitted before the competent authority during the year under consideration and not at the time scrutiny […]
Explore social security laws for unorganized workers in India, their legal framework, and challenges in implementation. Learn about government initiatives like PMSYM, Ayushman Bharat, and steps taken to address awareness, enrollment, funding, and coverage issues.
Contract labor is a widespread practice in India where workers are hired for a specific period or task by a contractor and then supplied to an establishment.
The relationship between labour and merger & acquisition activity is close. The staff of a merged firm may undergo considerable changes as a result of mergers or acquisitions.
COVID-19 pandemic has had a significant impact on every aspect of our lives. The real estate sector is one such area that has been severely affected. The real estate industry is responsible for providing employment to millions of people across the globe.
CESTAT Chennai held that service receiver (appellant) not liable to pay service tax invoking provisions of section 66A of the Finance Act under reverse charge mechanism (RCM) as inspection service is performed in India.
