In re Vividha Infrastructure Pvt. Ltd (GST AAR Punjab) Whether amount received as interest free non-refundable maintenance deposit (IFMD) pursuant to common area maintenance services agreement executed by the applicant (Promoters) with the allottees of industrial plots sold is taxable under the GST Law. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,PUNJAB 1. […]
CBIC notifies Amendment in Notification No. 12/97-Customs (NT) dated 2nd April, 1997 vide Notification No. 14/2022-Customs (N.T.) | Dated: 3rd March, 2022. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi Notification No. 14/2022-Customs (N.T.) | Dated: 3rd March, 2022 G.S.R. 170(E).—In exercise of the powers conferred by clause […]
CBIC issues Notification No. 2/2022-Customs (N.T./CAA/DRI) [S.O. 986(E).], Dated: 03.03.2022- Appointing Common Adjudicating Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (Directorate of Revenue Intelligence ) New Delhi Notification No. 2/2022-Customs (N.T./CAA/DRI) | Dated: 3rd March, 2022 S.O. 986(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. […]
In the Maharashtra Goods and Services Tax Department (MGSTD), the activity of interception of conveyances for verification of E-way bill is carried out by Enforcement officers as well as Non-enforcement (Nodal) officers.
In re Siddhartha Constructions (GST AAR Telangana) M/s. Siddhartha Constructions are into business of works contracts and have executed works for Telangana State Industrial Infrastructure Corporation Limited (TSIIC). The applicant in this contract has constructed IT Incubation Centre at Pothugal, Karimnagar for the TSIIC. As per the Memorandum of Association filed by the applicant TSIIC […]
In re Siddhartha Constructions (GST AAR Telangana) The Memorandum of Association of TSIIC at clause III(a)(3) clearly states that the company pursues the objectives to implement the schemes of incentives, subsidies and the like formulated by the Government of Telangana or Government of India or other authorities or institutions and to administer such schemes of […]
Where notice under section 148 was issued to a non-existing entity as said entity ceased to exist at the time of the issue of the notice on account of merger; the said notice was liable to be quashed and it was not an error that could be corrected under section 292B.
Aseem Gaind Vs Axis Bank (Punjab & Haryana High Court) Admittedly, even according to the petitioner, his business has been closed since 2015. The reason for closure of the petitioner’s business is only indicated as ‘unavoidable and unforeseen circumstances’, and no particulars are forthcoming. The illness of petitioner’s father is also admittedly during the period […]
Representations have been received from various entities indicating that certain firms have entered into purchase contract prior to 11.02.2022 for import of Moong (ITC(HS) Code 0713 31 90) with either (i) advance payment, or (ii) partial advance payment and remaining amount payable against Documents (CAD).
Income Tax dispute: Anugraha Shelters challenges capital gain assessment. Joint Development Agreement not treated as possession under sec.53A of Transfer of Property Act.
