FOUNDATION COURSE EXAMINATION – 5th DECEMBER 2020 INSTRUCTIONS WITH STEP-BY-STEP GUIDE FOR FOUNDATION COURSE EXAMINATION-2020 HOME BASED ONLINE INSTRUCTIONS Read very carefully, do not ignore any information General guidelines: Read carefully all the details and instructions from official website. If you read all the instructions very carefully, then you will not face any issue during […]
Art-E-Mide Construction Pvt. Ltd. Vs DCIT (ITAT Kolkata) AO noted that the assessee has paid consolidated salary (contract pay) of Rs. 8,39,960/-. Since it was shown as contractual payment made by the assessee of Rs. 8,39,960/- according to AO, Section 194C of the Act was attracted and therefore, the assessee was bound to deduct the […]
Shambala Properties Pvt. Ltd. Vs ACIT (ITAT Bangalore) The assessee is owning a building and is in the business of real estate development. The assessee declared income from house property and income from other sources. The Learned Assessing officer has completed the assessment at a total income of Rs. 1,16,64,440/- as against the declared income […]
In re Eclery Foods LLP (GST AAR Telangana) In the reference 1st cited, M/s. Eclery Foods LLP, has sought certain clarifications in Advance Ruling. As seen from the application filed by M/s. Eclery Foods LLP, Medchal, Hyderabad the dealer have paid required fee of Rs. 10,000/-towards IGST and CGST instead of SGST and CGST. In […]
In re HP Tourism Development Board (GST AAR Himachal Pradesh) The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017. FULL TEXT […]
British Airways PLC Vs ITO & Ors. (Delhi High Court) The limited grievance of the petitioner raised in this petition is that the withholding tax certificate issued to the petitioner has been made effective from the date of issue and not from the beginning of the financial year i.e. 01.04.2019. For example, it is pointed […]
District Mining Officer Vs JCIT (TDS) (ITAT Allahabad) It is noted that the Assessing Officer has initiated the penalty proceedings u/s 272A(2)(k) of the Income Tax Act for the alleged default of delivering the statement of TDS in Form 26Q within the time specified in section 200(3) read with proviso to section 206(3). In the […]
These guidelines set out the detailed procedure for practical training for obtaining fresh / renewal licence to act as a surveyor and loss assessor. These guidelines are being issued in terms of Sec.14 of IRDAI Act, 1999 and in terms of Regulation 28 of Insurance Regulatory and Development Authority of India (Insurance Surveyors and Loss Assessors) Regulations, 2015 and amendments thereof.
1. These guidelines set out the procedure for obtaining fresh license or renewal of licence to act as a surveyor and loss assessor. 2. The guidelines are being issued under Sec.14 of the IRDAI Act,1999 and in terms of Regulations 28 of Insurance Regulatory and Development Authority of India (Insurance Surveyors and Loss Assessors) Regulations, 2015.
Government Department cannot be permitted to be a voluntary litigant in the Constitutional Courts especially to challenge the orders of the learned Single Judge without any valid rhyme or reason.
