On the staff welfare and infrastructure front, the persistent efforts of all officers concerned in the Ministry, DGHRD(Infra.), and those in the field formations of Hyderabad and Jaipur CGST Zones, have culminated in the administrative approval and expenditure sanction for the purchase of land measuring 3 acres, at the cost of Rs. 58.37 Crores, for construction of the office building for CGST Ranga Reddy Commissionerate and Audit-I & Audit-II Commissionerates and construction of the office building for CGST Commissionerate, Audit Circle, Export Promotion Circle and guest house at Udaipur at the cost of Rs. 42.07 Crores. Congratulations to all of them.
Section 185 of the Companies Act 2013 restricts the companies to extend any loan or provide any guarantees/ securities in connection with a loan to any of its directors or his/her related entities, subject to exemptions mentioned therein.
CIT Vs R.S. Bajaj Society (Allahabad High Court) The only ground on which the CIT rejected the application for registration was that though the society was established in August 2011 with a dominant object of imparting higher medical education by establishing Medical Colleges, Hospitals and Research Centres, such charitable activities had not still been commenced. […]
Explore Supreme Court’s decision on trust registration under Section 12AA without activities. Learn implications for newly formed trusts. #IncomeTaxAct
Delhi High Court after hearing detailed arguments dismissed the Writ Petition filed by the Petitioner and has held that Section 174(2)(e) of the CGST Act, 2017 specifically empowers the authorities to institute any investigation, inquiry, verification, assessment proceedings, adjudication, etc. under Rule 5A of the Service Tax Rules.
Huawei Telecommunications (India) Company Private Limited Vs Union of India and others (Punjab and Haryana High Court) he note of approval of the Principal Commissioner was also perused by us, the only reason mentioned was that there was an amount outstanding of Rs. 5 crores odd against the petitioner and for the said reason, the […]
Mahendra Kumar Indermal Vs Deputy Assistant Commissioner (Andhra Pradesh High Court) As per the provisions of Section 67(1) of the Act, power of inspection is specified to an officer not below the rank of joint commissioner. The said officer for the purpose of search as specified in Section 67(1) (a) and (b) may authorize in […]
In re Swapna Printing Works Private Limited (GST AAR West Bengal) Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars? The Applicant’s supply of the composite printing service is taxable under SI No. 27(i) of Notification No. 11/2017 — Central Tax (Rate) dated 28/06/2017 (corresponding State […]
In re Dolphin Techno Waste Management Private Limited (GST AAR West Bengal) The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS is deductible […]
In re Newtown Kolkata Development Authority (GST AAR West Bengal) The Applicant is a local authority within the meaning of section 2(69)(c) of the GST Act and is entitled to the exemptions available on the services it supplies in terms of the various entries of Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding State […]
