Nirmal Rani Provincial House Vs. Union of India (Kerala High Court) Facts: 1. The appellants submitted that the salaries received by the nuns and priests and made over to the religious congregations were not chargeable to income tax, and tax was never deducted at source from the salaries paid to them. They relied upon circulars […]
Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court) Present writ petition has been filed challenging the constitutional validity under Section 2(6) of the Integrated Goods and Services Act, 2017 (‘IGST Act’) regarding ‘export of services’. Petitioner also seeks a declaration that the amount received in convertible foreign exchange from foreign […]
The record presently placed before the Court would show that though no show cause notice-cum-draft assessment order was issued, yet several opportunities had been granted by the respondents/revenue to the petitioner, before the said date, to explain its case.
01st June 2021 was the day of the launch of the income tax portal 2.0 with a clear 10 days intimation in advance that the income tax services will not be available from 01st June till 07th June 2021 and any dates, timelines falling between 01st June to 10th June 2021 would be extended/ deemed extended. Nearly 1.5 months after […]
Delhi Government notifies Delhi Registration of Births and Deaths (Amendment) Rules, 2021 vide Notification No. F. 4(18)/VS/DES/2020/10020 Dated 9th July, 2021 and provided as follows:- 1. Where the birth of any child had been registered without a name, the parent or guardian of such child shall, within twelve months from the date of registration of […]
Orissa Stevedores Ltd. Vs Union of India And Others (Orissa High Court) 1. The challenge is that the order is violative of the principles of natural justice as no opportunity of hearing was given to the Petitioner. 2. Figures of the taxable income and demand for AY 2018-19 in the impugned assessment order of the […]
International Management Vs National Faceless Assessment Centre (Delhi High Court) 1. The basis of addition was not furnished to the petitioner. He emphasizes that no draft assessment order was issued which is mandatorily required under the Faceless Scheme. 2. In a similar case being Smart Vishwas Society vs. National Faceless Assessment Centre Delhi (Earlier National […]
In view of the difficulties reported by taxpayers in electronic filing of Income Tax Forms 15CA/15CB on the portal www.incometax.gov.in, It has now been decided to extend the aforesaid date to 15th July 2021. Ministry of Finance CBDT grants further relaxation in electronic filing of Income Tax Forms 15CA/15CB Posted On: 05 JUL 2021 As […]
Retail and wholesale trade were left out of the ambit of MSME. Under the revised guidelines, MSME has issued order to include retail and wholesale trade as MSME and extending to them the benefit of priority sector lending under RBI guidelines. The revised guidelines will benefit 2.5 Cr Retail and Wholesale Traders. Government announces inclusion […]
CBDT issues clarification on section 194Q and interplay of Section 194Q, 206C(1H) AND 194O vide Circular No. 13 of 2021-Income Tax | Dated: 30/06/2021 Thought the clarifications are welcome but are issued at 11th hour. Just to recall, when the TCS provisions u/s 206C(1H) were made applicable from 01st October 2020, similar clarifications were issued […]
