‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation [SMC] for construction of SMIMER Hospital & College Campus is covered under entry no. 3 of notification No. 12/2017-Central (Rate) dated 28.6.2017 & thus is exempt from GST.
Section 68 cannot be invoked if Assessee not required to maintain books of account. Section 115BBE comes into operation only in case of income referred in Section 68/69/69A/69B/69C and 69D
Without pointing out specific defects in documents furnished, disallowance on ad-hoc basis for failure to furnish all documentary evidence is unacceptable
Waste and scrap are emerging as by-products during the course of manufacture of other products and therefore are not exigible to excise duty.
Umano Healthcare Pvt Ltd Vs ACIT (ITAT Delhi) The Ld. AR submitted that the Ld. CIT(A) did not consider the additional evidence filed before him. The Ld. AR also invited our attention to the order sheet entry (page 10-11 of Paper Book) made by the Ld. AO to emphasis that the adequate opportunity to present […]
Para 4.12(vi) of the Handbook of Procedures 2023 in respect of Advance Authorization issued under para 4.07 of HBP 2015-2020 has been amended to extend the validity of ad-hoc norms ratified from 01.04.2015 up to 31.03.2023, which shall now be valid up to 31.03.2026, for ease of doing business and reduction of transaction cost. Government […]
I would urge officers of Mumbai Customs Zone – Ito continue working closely with the respective stakeholders so as to ensure that the project in completed in a timely manner.
No reason ascribed for cancellation of GST registration. Such order without any application of mind and is set aside.
Company is having a Managing Director and imposing penalty on non-executive director for Non-Appointment of CS should not have been made.
MCA reduces penalty as candidates who have consented for relocation to remote area for appointment as Company Secretary in company demanded a higher pay scale (above and beyond industry standards)
