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Income Tax Search and Seizure: Whether a new claim can be raised in the Income Tax return filed u/s 153A of the act
Income Tax Search and Seizure: Whether a new claim can be raised in the Income Tax return filed u/s 153A of the act Introduction: The provisions of assessment in the case of search u/s. 153A etc. have been inserted by the Finance Act, 2003 with
Order – Fixing of Hospital Rates for COVID Related Treatment For Pvt. Hospitals
ORDER Delhi Disaster Management Authority accepted the recommendations of the committee, under Dr. V. K. Paul, member, NITI Aayog for fixing rates for COVID related treatment to be charged by private hospitals in NCT of Delhi, with the proviso that all COIVD beds would be
GST ANX-1 and ANX-2 of New Return Prototype
GST ANX-1 and ANX-2 of New Return Prototype In these, we will see the new functionalities launch by the GSTN related to the new return as a demo to the taxpayer. The detailed analysis is: 1. What is this web portal all about? Web-based Prototype of
CS Shashank KothiyalJun 22, 2020Works Contract Services For Use Other Than Commerce
Works Contract Services For Use Other Than Commerce In an Application filed before AAR under GST, Rajasthan by M/S ARG Electricals Pvt. Ltd [2020 (6) TMI 489] Facts: The applicant received the work order from AWNL (Government Entity)- first work order is for the ‘supply
CA Rachit AgarwalJun 22, 2020GSTR-3B and GSTR-1 Compliance Calendar for Period February to May 2020
GST Due Date Chart Return Type Turnover Criteria Tax Period Original Due date Extended due date Interest Late Fee GSTR-3B Less than Rs 1.5 Crore February’20 24-03-2020 30-06-2020 Nil till extended due date & thereafter @9% Till 30.09.2020. Waived till the extended due date but
CA Udit SwamiJun 22, 2020Delhi HC Rules for Video Conferencing for Courts 2020 Permit Public Viewing of Court Proceedings
Circular The High Court of Delhi Rules for Video Conferencing for Courts 2020 permit public viewing of court proceedings. The relevant Rule is extracted hereinafter: “16.1 In order to observe the requirement of an open Court proceeding, members of the public will be allowed to
Details Analysis on Filing of PMT-09
Details Analysis on Filing of PMT-09 The CBIC has recently introduced Form PMT-09 for the transfer of an amount from one head to another head. This enables a registered taxpayer to transfer any amount of tax, interest, penalty, etc. that is available in the electronic
CS Shashank KothiyalJun 22, 2020Brand Equity Stayed, All Eyes on Supreme Court
The battle of Transitional ITC has reached to climax. Now the supreme court stays the Brand equity judgment. In many cases, various high courts upheld the right of the taxpayer for transitional ITC. Adfert Technology, Reliance Elektrik, brand equity are some of them. In this
Bench Has No Business to Make Any Adverse Commentor Uncharitable Remark on Any Other Judgment: S. Kasi Versus State
Case Covered: S. Kasi Versus State Through The Inspector of Police Samaynallur Police Station Madurai District Facts of the case: This appeal has been filed questioning the judgment of Madurai Bench of Madras High Court dated 11.05.2020 in Crl.OP(MD) No.5296 of 2020 by which judgment
Sale of Plot of Land With Basic Amenities
Sale of Plot of Land With Basic Amenities In an Application filed before AAR under GST, Gujarat by Shree Dipesh Anilkumar Naik [2020 (6) TMI 448] The applicant is the owner of the land, who develops the land with infrastructure such as Drainage line, Waterline,
CA Rachit AgarwalJun 20, 2020Maharashtra AAAR in the case of Jotun India Pvt. Ltd.
Case Covered: Jotun India Pvt. Ltd. facts of the case: Jotun Group is a leading supplier of paints and powder coatings, Jotun India Private Limited (hereinafter referred to as ‘Appellant’) is a supplier, exporter, and manufacturer of paints and powder coatings. The appellant supplies paints
50% school fees waiver PIL is dismissed
PIL for 50% school fees waiver: A PIL was filed in Bombay high court for a 50% school fees waiver. It was filed by a social activist. It was said in PIL that the parents are in bad economic condition. Thus the school fees shall