Since assessee had not claimed any expenditure in its computation of income, there was no scope for dis allowance under section 14A as dis allowance under the section can be made only when deduction of certain expenditure is claimed.
No.MGST 1017/C.R.90/Taxation-1.— In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.XLIII of 2017), the Government of Maharashtra hereby makes the following rules
In exercise of power conferred upon me under the West Bengal Goods and Services Tax Rules, 2017, I hereby notify the following 230 Facilitation Centers for the purposes of the West Bengal Goods and Services Tax Ordinance, 2017 and rules framed there under.
Odisha Government on recommendation of Goods and Services Tax Council do hereby notify www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Odisha Goods and Services Tax Act, 2017 the State Government do hereby appoint the 22nd day of June, 2017 as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.
It has come to our notice that many banks still do not provide adequate details of the transactions in the passbooks and/ or statements of account to enable the account holders to cross-check them.
Goods and Services Tax (GST) would be rolled out throughout the country with effect from 1st July, 2017. To provide all possible support for the roll out of GST, Ministry has set-up a ‘GST Facilitation Cell’ under the Economic Adviser, Ministry of Corporate Affairs. The Cell will be in touch with all Stakeholders as well as Professional Institutes (PIs) and Industry Associations.
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules, namely. These rules may be called the Sikkim Goods and Services Tax Rules, 2017.
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the State of Himachal Pradesh and the matters connected therewith or incidental thereto.
NCLT held that the principle of imposition of minimum penalty is non-mandatory in compounding of offenses cases, it is necessary to define and understand offense. The term offence has been defined by s 3(38) of General Clauses Act, as any act or omission made punishable by any law for the time being in force.
