Table of Contents GST on Contracts of Guarantee – Uncertainty PrevailsIntroductionTypes of Guarantee(i) Personal Guarantee(ii) Bank Guarantee(iii) Corporate GuaranteeBank Guarantee vis a vis Corporate GuaranteeTaxability of Corporate GuaranteeProvisions of the Income Tax Act, 1961.Read & Download the full copy in pdf: GST on Contracts of
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court: Case Covered: Genpact India Pvt. Ltd. Versus Union of India Facts of the Case: By this order, we propose to dispose of three writ petitions i.e. CWP Nos. 10302, 18876, and 16305-2020. In
Table of Contents Recent Amendments in GST covering E-Invoicing, Rule 86B and QRMP schemeE-invoicing under GSTE-Invoice ProcessCancellation/Amendment of Reported Invoice:Read & Download the full Copy in pdf: Recent Amendments in GST covering E-Invoicing, Rule 86B and QRMP scheme E-invoicing under GST Legal Provisions N. N.
Table of Contents Decoding of Finance Bill 2021Amendment in section 7Amendment in schedule IIAnalysisRead & Download the full copy in pdf: Decoding of Finance Bill 2021 Amendment in section 7 1. Scope of Supply w.e.f. 01.07.2017 7) (1) For the purposes of this Act, the
Analysis of Finance Bill 2021 – Direct Tax Proposals Tax Rates FB Clause 2 IT Act Section 4 Effective from AY 2021-22 / AY 2022-23 Tax Rates No change Depreciation on Goodwill FB Clause 3(i), 7, 18, 20 IT Act Section 2(11), 32, 50,
Table of Contents Case Covered:Facts of the Case:Observations:The decision of the Court:Read & Download the full Decision in pdf: Case Covered: S. Dilliraj Versus The Deputy Director, The Directorate of Enforcement Facts of the Case: Undisputed facts: First Leasing Company of India Limited (in short
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the Full Decision of the Court: Case Covered: R. Viswanathan Versus The Assistant Director, Directorate of Enforcement Facts of the Case: The incontrovertible facts are as under: Viswanathan (1 st petitioner/A.1)
Table of Contents Case Covered:Facts of the Case:Observations:The Decision of the Court:Read & Download the full Decision in pdf: Case Covered: L.Sivaramakrishnan Versus The Deputy Director, The Directorate of Enforcement Facts of the Case: First Leasing Company of India Limited (in short “FLCI”) was a
Table of Contents Case Covered:Facts of the case:Order: Case Covered: M/s Bharat Acid And Chemicals Versus Union of India Related Topic: Gujarat HC in the case of Cosmo Films Limited Versus Union of India Facts of the case: The facts of this case are very
Table of Contents Highlights of Budget 2021-221. Income Tax Act• For Individual Taxpayers• For Business EntitiesRead & Download the full copy in pdf: Highlights of Budget 2021-22 As we all are aware that the Budget for 2021-22 was announced on 1 st February 2021. Here
