AO’s assumption of jurisdiction under section 153A of Income Tax Act,1961 and consequent passing of order of assessment u/s. 143(3) r.w.s. 153A is void if Assessing Officer erred in assuming jurisdiction u/s 153A
This article for the purpose of knowledge updation & base on draft model of GST ,which would also change later stage. Today GST is important tax structure for compliance of indirect taxation and this will come at one platform. GST is emerge all indirect tax at one roof, GST, or Goods and Services Tax
Retirement investment planning is critical but often ignored and postponed for a later stage. Most of us tend to believe that our present day earnings and savings will cushion our expenses during retirement years. Rarely do we consider the erosive impact of inflation on our savings.
Article analyses definition of aggregate turnover and changes brought in by Revised GST Draft Law. The definition of aggregate turnover under revised GST Draft Law is under section 2(6) which states that the aggregate turnover shall include all taxable supplies, exempt supplies, exports of goods and/or services and inter-State supplies of a person having the same PAN.
In relation to the dispensation of the meeting of the equity shareholders of the Transferor Company is concerned we are not inclined to grant dispensation taking into consideration the provisions of Companies Act, 2013 and the rules framed there under both of which expressly do not clothe this Tribunal with the power of dispensation in relation to the meeting of shareholders/members.
Government considered representations, feedback and data related to the All Industry Rates (AIR) of Duty Drawback that took effect on 15.11.2016
The applicant dealer, applying through DVAT M Sewa, would be granted registration preferably within 01 day, for which no VATI verification would be required.
Definition of business seems only to clarify that apart from the activities mentioned in the schedule V, all other activities shall be termed as business transactions and will be covered under GST.
No. SEBI/LAD/NRO/GN/2016-17/018.─In exercise of the powers conferred under section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Securities and Exchange Board of India hereby, makes the following regulations to further amend the Securities and Exchange Board of India (Foreign Portfolio Investors) Regulations, 2014
These regulations may be called the Securities Contracts (Regulation) (Stock Exchanges and Clearing Corporations) (Amendment) Regulations, 2017.
