Aadhaar number shall be the unique identifier for the purpose of establishing the identity of Kisan Vikas Patra account holder. Provided that where Aadhaar number has not been assigned, the depositor shall submit proof of application of enrolment for Aadhaar:
Order No. 04/2017-MGST- period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in FORM GST CMP-03 is extended till 31st October 2017.
It has been clarified that in cases where service was received before 1-7-2017 and payment for the value of the service was also made before 1-7-2017, but the service tax was paid by 5th/6thJuly 2017, details of credit should be indicated in Part I of Form ST-3 by filing a revised return.
ICAI considers it a privilege to submit its suggestions on GST Implementation Issues. We have segregated122 suggestions in 3 parts: Law Related Issues, Procedural Issues and GSTN related Issues
On the facts and circumstances of the case the Assessing Officer has erred in computing long term capital gain at Rs. 99,57,265/-. 2. That the Commissioner (Appeals) is wrong in not granting exemption under section 54 and 54F of the Income Tax Act on the amount invested for the purchase of residential plot and deposits made under capital gain in the Bank.
In the present appeals, the only question that arises for consideration is as to whether the respondents-assessees who have received some amount of enhanced compensation as also interest thereon under an interim order passed by the High Court in pending appeals relating to land acquisition matter are liable to be assessed for income tax in the year in which it has been received or not.
The present appeal arises out of the order dated 23rd February, 2007 in ITA No.236/2007 passed by the Delhi High Court whereby the High Court has held that no substantial question of law arose for its consideration and it was merely a matter decided on the evidence on record.
Larsen & Toubro Ltd. Vs CCE (CESTAT Mumbai) This is an appeal has been filed by the appellants against denial of credit of service tax in respect of services provided to their job workers while doing their job work. 2. Ld. Counsel for the appellants argued that they were operating in Rule 4(5) of Cenvat […]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue) No.79/2014-Customs (N.T.), dated the 16th September, 2014
The present writ petitions have been filed by NDTV Ltd. (hereinafter, NDTV) against the notice proposing reassessment proceedings initiated by the Commissioner of Income Tax (hereinafter, espondent or CIT or Revenue) under section 147/148 of the Income Tax Act, 1961 (hereinafter, Act) and the order of provisional attachment of Petitioner’s assets under section 281B of the Act.
