The Commissioner of Central Excise Vs M/s. Coconut Lagoon Kumarakom (CESTAT Bangalore) it is seen that the ayurvedic centres are providing therapeutic treatment under ayurvedic system. Going by the mere fact that the centres are located in the resorts and sometimes the duration of treatment is for one or two days, it cannot be concluded that […]
Rohit Surfactant Pvt Ltd Vs CGST, C.C & C.E- UJJAIN (CESTAT Delhi) It is seen that the Cenvat Credits have been disallowed by the lower authority, vide the impugned order, by observing that the services fall within the exclusion category specified in Rule 2 (I) (C). This exclusion clause disallows the Cenvat Credit in respect […]
In exercise of the powers conferred by section 30 read with section 11 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the following Regulations to further amend the Securities and Exchange Board of India (Credit Rating Agencies) Regulations, 1999, namely:-
SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 11th of September, 2018 SECURITIES AND EXCHANGE BOARD OF INDIA (SUBSTANTIAL ACQUISITION OF SHARES AND TAKEOVERS) (SECOND AMENDMENT) REGULATIONS, 2018 No. SEBI/LAD-NRO/GN/2018/33. ─ 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 NOTIFICATION Mumbai, the 11th September, 2018 SECURITIES AND EXCHANGE BOARD OF INDIA (ISSUE OF CAPITAL AND DISCLOSURE REQUIREMENTS) REGULATIONS, 2018 No. SEBI/LAD-NRO/GN/2018/31. – In exercise of the powers conferred by section 30 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), the Board hereby makes the […]
The Concerned Authorities shall obtain a copy of Application Reference Number(ARN) generated on GST common Portal www.qst.qov.in by the Taxpayer after filing his latest return which was due as per GST Law
M/s. Aquatic Remedies Pvt. Ltd. Vs The DCIT (ITAT Mumbai) The Revenue has alleged the assessee of taking bogus purchases and accommodation bills on account of such purchased. In our considered opinion this refers to two possibilities. 1) A person is purchasing goods from another person without any bill and then taking purchase bills from […]
Court held that interest on fixed deposits in the bank would be profits and gains derived from any business of an industrial undertaking. The same reasoning would apply to extend deductions under Section 80IA of the Act for the compensation received for non supply of spare parts. T
Similarly the services rendered by out door caterers is clearly distinguishable from the service rendered in a restaurant or hotel inasmuch as, in the case of outdoor catering service the food/eatables/drinks are the choice of the person who partakes the services.
DCIT Vs M/s. Creative Technotex (P.) Ltd. (ITAT Kolkata) Assessee contended that during the year commission was paid to the parties and incentive was also paid to several persons, who physically collect the money from different places as per the direction of the team employed. According to the assessee, this is not commission but incentive […]
