This act may be called the Integrated Goods and Services Tax Act, 2016. It extends to whole India. IGST applicable on all supplies of goods/services in the course of Inter-state trade or commerce. State includes Union Territory. However a supply of goods/services in the course of import in India shall be deemed to be an Inter-state supply. Supply of goods shall be deemed to take place in the course of Inter-state if the location of the supplier and the place of such supply are in different states.
Notices of defective returns were issued under section 139(9) of the Income-tax Act to Foreign Institutional Investors/Foreign Portfolio Investors (FIIs/FPIs) in cases where Balance Sheet and P&L account were not filled.
Central Board of Direct Taxes has simplified the process of online rectification of incorrect TDS details filed in the Income Tax Return. Taxpayers were required to fill in complete details of the entire TDS schedule while applying for rectification on the e-filing portal of the Income-tax Department (www.incometaxindiaefiling.gov.in). Errors due to incomplete TDS details in rectification applications were leading to delays in processing of such applications thereby causing hardship to the taxpayers.
In first week of December 2015, the draft GST law was published on the web portals of few State Governments. In this article, the author has tried to decode the provisions of valuation in the draft GST law.
In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Commissioner of Customs, Hyderabad Custom
[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)] Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) Notification No. 140/2015-Customs (N.T.) New Delhi, the 10th December, 2015 S.O. (E). -In exercise of the powers conferred by sub-section (1) of section 4 and sub-section […]
In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby appoints the Joint or Additional Commissioner of Customs
the Deputy or Assistant Commissioner of Customs(Port-Import), Jawaharlal Nehru Custom House, Nhava Sheva, Taluka-Uran, District-Raigad, Maharashtra-400707;
Accordingly, it is held that respondent No. 1 High Court of Chhattisgarh is absolutely justified in holding respondent No. 2 to be eligible for the purpose of recruitment to the post of District Judge (Entry Level) and rightly selected / appointed him on the said post {District Judge (Entry Level)} as a member of Higher Judicial Service.
Seeking issuance of a writ of quo warranto directing 5th respondent Sanjay Kumar Patil to show cause under what authority he continues to hold the Office of Vice Chancellor, Indira Gandhi Krishi Vishwa Vidyalaya, Raipur, Ashish Kumar Sharma – the petitioner herein, has filed this writ petition.
