1. These appeals pertain to Assessment Years 2007-08 and 2008-09. 2. Mr. Singh, learned Counsel for the appellant submits that the Tribunal was not justified in law to hold that the provisions of Section 194J is not applicable in respect of the payments made to M/s. Valuefirst Messaging Pvt. Ltd. for providing SMS services as […]
This is yet another case in the ever increasing number of cases filed before this Court challenging the issuance of notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act).
A circular was issued to clarify that exemption from section 143(3)(i) of Companies Act, 2013 [reporting on internal financial controls by auditors in their audit reports] given through notification dated 13th June, 2017 shall be applicable for those audit reports in respect of financial statements
On allowing appeals by the Revenue and / or rejection of Cross Objections filed by the assessee, the assessee moved an application seeking reference of following two questions of law for decision of this court
Feeling aggrieved and dissatisfied with the impugned order passed by the learned Central, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as CESTAT) dated 18/08/2015 by which the learned CESTAT has dismissed the rectification application on the ground that the said application has been preferred beyond the date of six months from the date of passing the original order, appellant has preferred the present Tax Appeal.
Presently:- State V.A.T. follows the destination – based principle of taxation, Central taxation follows the origin – based principle of taxation, GST would follow the destination – based principle of taxation
As per the provisions of the GST Law, TDS has to be deducted from the payment made to a supplier against both intra-state & inter-state supply of taxable goods or services or both.
After completing this module, you will understand: Overview of Returns, Creation & submission of the monthly GSTR 1 & GSTR 2, Create GSTR 3, Identify who files GSTR 4, GSTR 5, GSTR 6, GSTR 7 & GSTR 8 and its periodicity, Ledger
Not liable for registration earlier but liable for registration now Manufacture of exempted goods and provision of exempt services earlier but taxable now Works contract service availing the benefit of notification No. 26/2012 First stage dealer or second stage dealer or registered importer
Tax runs the society and the legislature always outreach to make the levy and collections of the tax in a broader base i.e. include as many persons as possible in the taxable net. The government always encourage small tax payers to come voluntarily within the taxable net and try to make the procedure simplified for them.
