[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 83/2020 – Central Tax New Delhi, the 10th November 2020 G.S.R…..(E).– In
Lock Stock and Barrel – of Debit and Credit Notes with Tax Invoices under GST Parable of Not a Penny More and Not a Penny Less In this article, an attempt has been made to correlate two popular maxims – “lock stock and barrel” meaning
Notification No. 82 /2020 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 82 /2020 – Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 81/2020 – Central Tax New Delhi, the 10th November 2020 S.O. ……
E-invoicing in India! Concept and Challenges! E-invoicing – Status update! Already implemented – 1.10.2020 → • Aggregate turnover above INR 500 crore! From – 1.01.2021 → • Aggregate turnover between INR 100 crore to 500 crores (Vide Not. No. 88/2020-CT) Likely from – 01.04.2021 → • Aggregate turnover above INR 5
Observations of Telangana High Court MSR, J, and TA, J pronounced on 06-11- 2020 in a case where both revenue and assessee made counter-allegations of physical assault on each other a) Whether midnight summons can be issued for on-spot examination? It was the contention of
Notification No. 34/2020 -Customs (ADD) [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 34/2020 -Customs (ADD) New Delhi, the 9th November 2020 G.S.R.—(E). -Whereas, the designated authority
QR – 72 Extension of Actions of Completion Regarding Extension of actions of completion under the Income Tax Act, 1961 1. The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 had classified various actions under the specified Act (as defined in
QR – 71 234A Interest for Extended ITRs {As per CBDT Press Release dated 24.10.2020} {The necessary notification in this regard shall be issued in due course – says press release} Regarding extension of due dates for the purpose of charging of interest u/s 234A
Supreme Court Overruled Cases List of Overruled Cases Overruled by 1. National Building Material Supply Vs. Jai Jai Ram Manohar Lal, AIR 1965 All 586 Jai Jai Ram Manohar Lal Vs. National Building Material Supply Gurgaon, AIR 1969 SC 1267 : (1969) 1 SCC
