ITAT Delhi dismissed appeal of S K G Traders P Ltd against disallowance of employees’ contribution to Provident Fund/ESIC under section 36(i)(va) read with section 43B of Income Tax Act. The ITAT upheld disallowance, citing judgment in Checkmate Services case.
ITAT Bangalore deleted the penalty imposed under Section 272A(1)(d) of the Income Tax Act in the case of Dhanasingh Nagamuthu vs. ITO. The tribunal found that the assessing officer had not given the assessee a proper opportunity to respond and establish reasons for non-compliance, as required under Section 274(1) of the Act.
Explore the GST AAR Kerala ruling on a joint venture between Choice Foundation and Choice Estates. Learn about recipient, fees, and GST on revenue share.
GST AAR Kerala ruling on Choice Foundation’s revenue share from educational venture and exemption of GST on interest-free deposits. Clarifies GST applicability on transactions under CGST/KSGST Acts and Notifications 11/2017 and 12/2017.
Construction of Jetty for Indian Navy as per MoU falls within the ambit of Works Contract’ as defined In Section 2 (119) of the CGST Act, 2017,
Explore the approval of M/s Land Nest Developers’ resolution plan in the NCLT Indore case (Navin Khandelwal vs. Mukesh Agrawal). Key details, analysis, and implications.
MCA circular regarding merger of multiple user IDs in MCA21 V-2 portal and deactivation of old user IDs. Find out how members of professional institutes can approach their respective institutes for merging or deactivating IDs and creating new IDs in MCA21 V-3 portal.
Supreme Court clarifies on education cess refund in CGST vs. Saraswati Agro Chemicals case, emphasizing the importance of legal finality and preventing endless litigation.
DGFT issued Public Notice No. 21/2023 DGFT, dated 10th July 2023, regarding amendments under Para 2.92 and Annexure-V of Appendix-2A of IIBP 2023. These amendments pertain to the India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA).
DGFT issued Notification No. 18/2023 DGFT, dated 10th July 2023, regarding revision of General Notes for Import Policy which includes amendments related to Food Import Entry Points and provides updated details in accordance with FSSAI Notifications.
