India-Sweden Convention for Avoidance of Double Taxation and Prevention of Fiscal Evasion (DTAC or Convention) – Suspension of Collection of Taxes during Mutual Agreement Procedure (MAP)
Members and pensioners of the Employees’ Pension Scheme are hereby required to furnish proof of the possession of the Aadhaar number or undergo Aadhaar authentication as per the procedure laid down by the Employees Provident Fund Organisation for better and hassle free identification through Aadhaar.
179. Pending refund claims to be disposed of under earlier law This section provides for the treatment of such refund claims which have been filed before the appointed day in respect of any tax, amount of cenvat credit, duty, tax or interest paid before the appointed day.
There must be a chain of evidence so complete as not to leave any reasonable ground for the conclusion consistent with the innocence of the accused and must show that in all human probability the act must have been done by the accused
Greenhouses are framed by inflated structure of Galvanized Iron, covered with a transparent U.V. stabilized plastic film material in which crops are grown under controlled environment conditions.
2A. No objection certificate.– A manufacture who intend to set up a tea factory shall obtain a ‘no objection certificate’ from the Registering authority:
ITAT held that No addition can be made u/s 68 in respect of any loan received prior to start of previous year relevant to present assessment year.
Articles deal with Section 175 of revised model GST Law on Inputs removed for job work and returned on or after the appointed day.
Now, the process of removing the name of the company from register of Registrar has been simplified. Now instead of sending several notices as required in section 560 of the Companies Act, 1956
One of the most complex areas of the tax levied by the Centre and the States is works contract and sale of property. Currently, such transactions are broken into three parts – the value of goods and materials, value of services and value of land.
