In re Woodkraft India Limited (GST AAR Maharashtra) Q1&2 Whether in the facts & circumstances of case, applicant is liable to pay GST in respect of Tax Invoice No. 01 dated 25/06/2018 / R.A. Bill No 22 for Rs. 2,42,09,594/-, toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under […]
Assistant Commissioner of State Tax Vs N. Rai Delights LLP (NAA) It is clear from the plain reading of Section 171(1) mentioned above that it deals with two situations one relating to the passing on the benefit of reduction in the rate of tax and the second about the passing on the benefit of the […]
Forms available on GST Portal for Taxpayers and Tax Officials 13.03.2020 Government has issued various forms for GST related compliances to be made by taxpayers and for taking actions on them by tax officials. Various forms issued for registration, filing returns or refunds etc. have been made available on the GST Portal. To download all […]
The departmental authorities shall avoid any physical visits to the dealer’s place of business or place of residence wherever possible for any reason whatsoever. Any action required to be taken and compliance required from the dealer shall be taken through electronic medium as far as possible.
Activity of transportation of iron ore lumps from the mines site to the appellant’s crusher plant does not constitute GTA service in terms of Sec.65(105)(zzp) read with Sec.65(50b) of the Finance Act, 1994.
CBIC has decided to defer the implementation of Circular-10/2020-Customs till 30th April, 2020 related to Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses. The new date of implementation of the said Circular shall be 01st May, 2020. Circular – 16/2020-Customs F. No. 484/03/2015-LC (Vol. II) Government of India Ministry of Finance Department […]
It is made mandatory for all the CFS’s to fill the Checklist as per Checklist II attached hitherto, before Out of Charge for the Successful Bid in Auction (Under Section 48 of Customs Act, 1962) and the Disposal officer should ensure it.
Rajesh Rajkumar Nagpal Vs ACIT (ITAT Mumbai) Provisions of 2(22)(e) were not applicable since the payment was mere reimbursement of expenditure. Ld. CIT(A) proceeded on wrong footing that the same would be personal expenditure and hence, disallowable completely overlooking the fact that the said expenditure has never been claimed by the assessee anywhere while computing […]
Tenzing Match Works Vs DCIT (Madras High Court) Even trial production machineries kept ready for use etc., were considered to be used for the purpose of business to qualify for depreciation. In ‘CIT -Vs- Geo Tech Construction 244 ITR 452 (Kerala)’ , the machinery which was purchased by the assess from Pondicherry was yet to […]
The written Customs Brokers Examination, 2020 was conducted on 06.03.2020 at designated centers across India. In terms of Regulation 6(2) of CBLR, 2018 the list of candidates who have passed the written examination is as follows:
