Amendment to the Final Finding Notification No. 6/12/2017-DGAD dated 24-05-2018 in Anti-Dumping Investigation concerning imports of High Tenacity Polyester Yarn from China PR.
In re Chandmal Narayandas Consortium (GST AAR Rajasthan) The rate of GST on fee collected for entry into Subhash Udhyan (Municipal Park), ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in Subhash Udhyan is @18% (SGST 9% +CGST 9%). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN […]
MahaRERA has established MahaRERA Conciliation and Dispute Resolution Forum for resolving disputes between the allotees and the promoters to facilitate the resolution of disputes amicably. Accordingly, new application was introduced by MahaRERA for filing online applications before the Maharashtra Conciliation and Dispute Resolution Forum.
RDS Project Limited Vs ACIT (Delhi High Court) One is known by the company one keeps. Sh. Tarun Goyal has been established to be engaged in the business of providing accommodation entries. He is the promoter of about 90 companies from the same set of addresses as aforesaid. Amongst the companies promoted by him are […]
Naveen Kumar Kaparthy Vs ITO (ITAT Hyderabad) In the instant case, when the books of account are not maintained, the AO did not initiate any proceedings for not maintaining the books of account. The AO obviously satisfied that the books of account were not maintained for good and sufficient reasons. When the AO accepted the […]
Even though amendment was given a retrospective effect but by that time assessee had already done the transactions without complying section 194J for payment made towards data line charges, therefore, assessee could not be held to have violated the provisions of section 194J, because the law cannot possibly compel a person to do something which is impossible to perform.
In re Tamil Nadu Coop. Silk Producers Federation Ltd. (GST AAR Tamilnadu) Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860)? In view of the above circumstances and facts of […]
As AO has not unearthed any incriminating during the course of search operation under section 132, so no addition could be made during the relevant assessment year under section 153A by reopening the assessment on the matter, which was already examined earlier during original asses
As a trade facilitation measure, Mumbai Customs Zone-II has introduced a facility for Micro, Small and Medium Enterprises (MSME) wherein MSMEs can opt for registering themselves under ‘MSME Seva Module’ on the DPD JNCH website i.e. (www.dpdjnch.com).
He has also made a suggestion that instead of constituting a separate tribunal to deal with GST matters, the CESTAT could be empowered to deal with the same since several cases involve issues relating to customs duties and GST as well.
