he assessment order passed in the name of non-existent entity, i.e., Amdocs Business Services (P) Ltd. was invalid and subsequent proceedings arising therefrom were vitiated. The assessment made in the name of non-existent company was, therefore, invalid and unsustainable in the eye of law.
Request for Proposal (RFP) For Appointment of Audit firm for conducting Internal Audit & ICFR of BOB Financial Solutions Limited 1.1 Invitation for Tender offers BOB Financial Solutions Limited [Formerly known as Bobcards Ltd.] invites sealed tender offers (Eligibility, Technical bid and Commercial bid) from eligible, reputed entities for RFP for Appointment of Audit firm […]
The total gross GST revenue collected in the month of May, 2019 is Rs 1,00,289 crore of which CGST is Rs 17,811 crore, SGST is Rs 24,462 crore, IGST is Rs 49,891 crore (including Rs 24,875 crore collected on imports) and Cess is Rs 8,125 crore (including Rs 953 crore collected on imports). The total number of GSTR 3B Returns filed for the month of April up to 31st May, 2019 is 72.45 lakh.
‘Banking Outlet’ for a Regional Rural Bank is a fixed point service delivery unit, manned by either bank’s staff or its Business Correspondent where services of acceptance of deposits, encashment of cheques/ cash withdrawal or lending of money are provided for a minimum of four hours per day for at least five days a week.
The effective date of implementation of Kerala Flood Cess is from 1st July 2019 Government have decided to appoint the date of levy and collection of the Kerala Flood Cess with effect from the 1st day of July,2019 instead of earlier decided 1st June 2019. GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.81/2019/TAXES Dated, […]
In re M/s. Sutherland Mortgage Services Inc. (GST AAR Kerala) From the statements and arguments of the applicant, it is evident that the question raised is whether the supply made by the applicant would qualify as export of service as defined in Section 2(6) of the IGST Act, 2017. Therefore, the question essentially involves the […]
As there was no whisper about escapement of income, i.e., loss created by misusing client’s code modification, in the reasons for reopening conveyed to the assessee, therefore, no addition in respect of this could be made without making any addition in respect of the item shown to have escaped assessment in the reasons recorded.
In re M/s Chowgule & Co Pvt. Ltd. (GST AAR Goa) Q1. Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product (Iron ore pellets) back to same supplier in view of the fact that import duty is not applicable in view of […]
In re M/s U.S. Polytech (GST AAAR West Bengal) P P Non-woven bags manufactured by the Applicant from ‘Non-woven fabric’ under HSN 5603 falls under HSN 6305 33 00 and the applicable rate for the bags of value not exceeding Rs.1000/= per piece is taxable at the rate of 5% under Serial No. 224 of […]
PR. CIT Vs A. A. Estate Pvt. Ltd (Supreme Court) There lies a distinction between the questions proposed by the appellant for admission of the appeal and the questions framed by the Court. The questions, which are proposed by the appellant, fall under Section 260A (2) (c) of the Act whereas the questions framed by […]
