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Cma Satya Narayan Mishra

Latest Posts by Cma Satya Narayan Mishra

GST on Stamp duty payable on Mining Lease

January 29, 2022 11481 Views 0 comment Print

GST on Stamp duty payable on Mining Lease 1. Mining lease are granted by Government as per the Provision of MMDR Act,1957. The Holder of mining lease has to pay Royalty to the Govt. as per the said Act. 2. Further, Govt. of Odisha as well as Govt. of Other States are charging stamp duty […]

GST on NPV Paid for Forest Clearance

December 4, 2021 9567 Views 1 comment Print

GST ON PAYMENT OF NPV FOR FOREST CLEARANCE. A. Use of forests and circumstances that may require diversion of forest: 1. The forests are generally used for the lifestyle, well-being of the forest dwellers, villagers and other people/ species wholly or partly dependent on forests. These are also used for nature reserve, national park, wildlife […]

Depreciation on golf course- Plant & Machinery or Land & Building

May 17, 2020 3627 Views 0 comment Print

Landbase India Ltd. Vs. ACIT (ITAT Delhi) Depreciation on the golf course – Whether depreciation should be allowed considering it as ‘plant and machinery or land or building. Matter: 1. Applicable Rate of Depreciation on Gulf course.  Facts of the case 2. The Assessee is a company engaged in the business of operation of golf […]

GST liability in case of transfer of construction business as a going concern

May 16, 2020 3990 Views 4 comments Print

In re M/s Rajeev Bansal and Sudershan Mittal (GST AAR Uttarakhand); Advance Ruling No. 10/2019-20; 09/01/2020 Facts of the case: 1. The Applicant is a is a partnership firm engaged in the business of constructing residential/ commercial complexes and got an approval from the competent authority to construct certain numbers of residential/commercial complex in a […]

Consequences of failure in export of goods or failure in realizing export proceeds in respect of services exported

May 13, 2020 114120 Views 16 comments Print

Consequences of failure in export of goods or failure in realizing export proceeds in respect of services exported 1.0 INTRODUCTION: 1.1 Covid-19 Pandemic has adversely impacted on all business sectors worldwide, resulting to which industries are facing various difficulties such as manufacturers are neither able to manufacture the goods (lack of proper labour) nor able […]

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