ITO Vs Shri Kantilal G. Kotecha (ITAT Mumbai) We find that with regard to claim of deduction u/s 54 of the Act, this tribunal in quantum proceedings had granted deduction u/s 54 of the Act to the extent of payments made within the prescribed limitation period i.e payments made within one year prior to the […]
National Consumer Disputes Redressal Commission orders M/s. Golden Peacock to refund 4,12,98,926/- with 12% interest for delayed possession. Case details.
M/s. Siddharth Enterprises Vs NODAL Officer (Gujarat High Court) Hon’ble High Court held that Transitional credit can’t be denied only because form Tran 1/ Tran 2 couldn’t not be filed. Requirement of filing of Trans 1 and Trans 2 returns is procedural in nature and not mandatory and therefore right of transitional credit can not […]
Circular No. 23 of 2019-Income Tax F. No. 279/Misc./M-93/2018-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes Judicial Section New Delhi, 6th September 2019 Subject: -Exception to monetary limits for filing appeals specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg Reference is invited to the Circulars […]
With a view to improve and equip the bigger regional authorities of DGFT with sufficient human resources and better infrastructure to cater to the exporter community, instructions have been issued reorganising the regional authorities of DGFT by merging the smaller Regional Authorities with the relatively bigger RA’s (
In re S.P. Singla Constructions Pvt. Ltd. (GST AAR Punjab) Question: What is the classification of the ‘Works Contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction / widening of roads by the […]
Seeks to amend notification No. 2/2016-Customs (ADD), dated 28.01.2016, in pursuance of New Shipper Review final findings issued by DGTR vide Notification No. 34/2019-Customs (ADD) dated: 06th September, 2019. Government of India Ministry of Finance (Department of Revenue) Notification No. 34/2019-Customs (ADD) New Delhi, the 06th September, 2019 G.S.R. 640(E).- Whereas, in the matter of import […]
Amendment to Notification under MVAT Act Section 41(1) (Add Republic of Bangladesh w.e.f 01.06.2019) FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 6th September 2019. NOTIFICATION MAHARASHTRA VALUE ADDED TAX ACT, 2002. No. VAT. 1519/CR 79/Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 41 of […]
Notification No. 41/2019-Customs (N.T./CAA/DRI), Dated: 06.09.2019 appointing common adjudicating authority Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 41/2019-Customs (N.T./CAA/DRI) New Delhi, dated the 06th September, 2019 S.O. 3246(E).- In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated […]
As the issue of non-recording of UINs has continued even after 31 st March, 2019 it has been decided to extend the waiver given in this regard vide Circular No.63/37/2018-GST dated 14 th September, 2018 upto 31st March 2020.
