In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Tamilnadu) 1. Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the applicant post the implementation of GST […]
Income Tax needs to be deducted at source by the purchaser on payment against purchase of an immovable property from a non-resident following the guideline as below: 1. Who is a non-resident under Income Tax Act? Ans. The residential Status is determined for every financial year, i.e., the period from 1st April to 31st March […]
Assesssee did not furnish PAN and Bank statements or any of the directors of investor companies merely showing that transactions were carried out through banking channel was not sufficient to prove genuineness of transaction in the matter. When investors having nil income had deposited cash in their bank account immediately before giving cheque to assessee. The same were bogus entries received by assessee in the name of sale of shares and addition was rightly made by AO under section 68.
Prospective accused has no right of hearing before registration of FIR and investigation by the police officer or before the Court including the writ Court, therefore, in a writ petition seeking direction for registration of FIR and investigation into a cognizable offence, the prospective accused is neither necessary nor a proper party.
CBIC Seeks to impose provisional anti-dumping duty on the imports of the Digital offset printing plates, originating in or exported from China PR, Japan, Korea RP, Taiwan and Vietnam vide Notification No. 2/2020-Customs (ADD) dated 30th January, 2020. MINISTRY OF FINANCE (Department of Revenue) Notification No. 2/2020-Customs (ADD) New Delhi, the 30th January, 2020 G.S.R. […]
Pradip Chimanlal Mevada Vs Union of India (Gujarat High Court) We dispose of this writ application with a direction to the Joint Commissioner of State Tax, Mahesana Division, Mahesana to immediately look into the request made by the writ applicant to upload ITC-01 vide representation dated 13th January 2020 at Annexure : ‘N’ to this […]
AGR Matthey of Western Australia Vs. ADIT (ITAT Delhi) From the records it can be seen that there is no interest credit, since within a day or two of usance of letter of credit by PEC Ltd’s bank to the Assessee, letter of credit stands discounted by the Assessee with ANZ Bank of Australia. The […]
Representation Requesting for Extension of filing date for GST Annual Return and GST Audit (Forms GSTR-9, 9A, 9B and 9C) for a reasonable period not less than 30th June 2020.
Shajahan A.M. Vs Assistant State Tax Office (Kerala High Court) After having heard both sides and after careful evaluation of the facts and circumstances of the case, it is ordered that the detained goods and vehicles involved in these two cases as per the impugned proceedings shall be immediately released to the petitioner on his […]
Article explains about Issue of Auto-population of ITC figures in Table 8A of Form GSTR-9 based on Form GSTR-2A, Issue Faced While Using GSTR 9C Offline Utility, When to Use INITIATE FILING of GSTR – 9C, Action on JSON File – After receipt of JSON file and Signature Related Issue Faced while Using GSTR 9C […]
