#CA Bimal Jain
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2,793 articlesGoods and Services Tax
Goods and Services Tax
Supply of medicines, food, room on rent etc. to in-patients is a composite supply of healthcare service
Goods and Services Tax
Goods and Services Tax
Supply of license of pre-developed or pre-designed software amounts to supply of goods covered under heading 8523
Goods and Services Tax
Goods and Services Tax
Allowed use of Form-C to purchase Petroleum, Natural Gas & Liquor products post GST
Goods and Services Tax
Goods and Services Tax
Power of provisional attachment under GST is draconian in nature: SC
Goods and Services Tax
Goods and Services Tax
Gift vouchers are neither goods nor services, but instruments used as consideration for payment – Controversy Saga Continues
Income Tax
Income Tax
TDS cannot be recovered from Assessee for non-deposit by deductor
Goods and Services Tax
Goods and Services Tax
ITC not available on promotional items distributed FOC to their distributors/franchisees
Excise Duty
Excise Duty
Benefit of conditional exemption Notification cannot be denied on pretext of unconditionally exempted
Goods and Services Tax
Goods and Services Tax
A literal formalistic interpretation of statute is to be avoided in interpreting beneficial exemptions
Goods and Services Tax
Goods and Services Tax
Hypothetical question’ which has not yet materialized, outside the purview of Advance Ruling
Goods and Services Tax
Goods and Services Tax
Not providing an opportunity of being heard before passing an order is violative of principle of natural justice
Goods and Services Tax
Goods and Services Tax
HC Allowed refund of IGST along with interest on export made during July -September, 2017 period
Goods and Services Tax
Goods and Services Tax
GST @ 5% not applicable for facilities provided in self-owned marriage & party halls
Income Tax
Income Tax
