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List of States & Industrial Corridor/ Nodes passing through it

December 15, 2021 1860 Views 0 comment Print

Government of India has taken up implementation of various industrial corridor projects under National Industrial Corridor programme. The aim is to develop greenfield industrial nodes in India which can compete with the best manufacturing and investment destinations in the world. The objective for development of these nodes is to facilitate provision of plug n play infrastructure at […]

CBSE alerts public about Fake news being circulated

December 14, 2021 648 Views 0 comment Print

It has been brought to the notice of the Board that Fake news reports allegedly quoting an audio message in the name of Controller of Examination, CBSE are being circulated claiming that due to an error in class XII Accountancy Term I paper held on 13th December, 2021 ‘upto 06 grace marks’ will be given. […]

Assessment not valid if notice u/s 143(2) issued beyond the due date

December 14, 2021 4809 Views 0 comment Print

Green Orchard Farm Houses Vs DCIT (ITAT Bangalore) The Ld.AR has placed reliance on the judgment of Hon’ble Supreme Court in the case of ACIT & anr. Vs. Hotel Blue Moon reported in (2010) 321 ITR 362 wherein Hon’ble Supreme Court held that an omission on part of the Assessing Officer u/s. 143(2) cannot be […]

Anti-Dumping duty on imports of Axle for Trailers in CKD/SKD form

December 13, 2021 1506 Views 0 comment Print

Notification No. 69/2021-Customs (ADD), Dated: 13.12.2021 – Seeks to impose Anti-Dumping duty on the imports of Axle for Trailers in CKD/SKD form originating in or exported from the Peoples Republic of China. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 69/2021-Customs (ADD) New Delhi, the 13th December, 2021 G.S.R. 854(E). Whereas, in […]

Extend due date for filing Income-tax returns/Tax Audit Report

December 11, 2021 47058 Views 4 comments Print

Maharashtra Tax Practitioners’ Association has made an Appeal for extension of due date for furnishing of Income-tax returns, Tax audit reports etc. & also represented on Issues faced by us after launching of new website. MAHARASHTRA TAX PRACTITIONERS ASSOCIATION (Formerly known as The Western Maharashtra Tax Practitioners’ Association) “Dnyan Mandir”, Yadav Vyapar Bhavan, Shivaji Road, […]

GST on sub-contract for Construction of Roads for Municipal Corporation

December 10, 2021 30900 Views 1 comment Print

In re Core Construction (Yatin Manoj Mora) (GST AAR Maharashtra) What Tax Rate to be charged by the sub-contractor to main contractor on Work Contract Services on Construction of Roads? In respect of Sub-Contract awarded to the applicant by M/s J. P. Enterprises (main contractor), to whom Aurangabad Municipal Corporation awarded the contract for Executing […]

Cancellation of Enrolment of Advocate by BCI for suppressing Criminal Case against him during Enrolment justified: SC

December 10, 2021 2691 Views 0 comment Print

Considering the aforesaid facts and circumstances when the petitioner was removed by the Bar Council under proviso to Section 26(1) of the Advocates Act and when the same is confirmed by the High Court it cannot be said that the High Court has committed any error.

Rava Idli Mix merits classification under tariff heading 2106; 18% GST Payable

December 8, 2021 2973 Views 0 comment Print

In re Swastiks Masalas Pickles and Food Products Pvt. Ltd. (GST AAR Karnataka) i. What is the HSN Code of the product ‘Rava Idli Mix’? The product Rava Idli Mix merits classification under tariff heading 2106 and attracts 18% GST in terms of entry number 23 of schedule-III to the Notification No.01/2017-Central Tax (Rate) dated […]

AAR cannot admit application on questions raised as a recipient of service

December 3, 2021 543 Views 0 comment Print

The application is not admitted, under Section 98(2) read with Section 95(a) of CGST Act, 2017/UPGST Act, 2017 for the reason that the applicant has raised questions as a recipient of service

No GST on Rent for locker provided in bus stand by Municipal Corporation

December 1, 2021 2703 Views 0 comment Print

(Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate).

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