To, All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive), All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax, All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Commissioners/ Commissioners of Customs & Central tax Madam/Sir, Subject: Clarification regarding applicability of
As per the Income-tax Act, 1961, there is a requirement to furnish Form 15CA/15CB electronically. Presently, taxpayers upload the Form 15CA, along with the Chartered Accountant Certificate in Form 15CB, wherever applicable, on the e-filing portal, before submitting the copy to the authorized dealer
The Government has decided to provide income tax exemption to the amount received by a taxpayer for medical treatment from an employer or from any person for treatment of COVID-19 during the financial year 2019-20 and subsequent years. This was stated by Minister of
Table of Contents Case covered:Facts of the case:Observations of the Hon’ble Court:The Decision of the Court:Read & Download the full Decision in pdf:Related Topic: Delhi HC in the case of Lupita Saluja Versus DGGI Case covered: Three C Homes Pvt. Ltd Versus Assistant Commissioner of
Table of Contents Sec. 206C(1F)Sec. 206C(1H) 01.10.2020Proviso to Sec 206C(1H)Buyer as per explanation (a) to sec. 206C(1H)Seller as per explanation (b) to sec. 206C(1H)Read & Download the full Copy in pdf: Sec. 206C(1F) • Every person, being a seller, who receives any amount as consideration
India has always been a self-reliant country. Though the MSME Development Act was enacted in 2006, most of the attention was given only to Khadi and Coir. Now with the changing geopolitical conditions, the focus has again been shifted towards shaking the Indian entrepreneurial spirit
Table of Contents In BriefFactsIssuesThe Decision of Honourable CESTATImpact In Brief This is with reference to a recent Hon’ble Bangalore CESTAT ruling rendered in the context of Venture Capital Funds, set up as Trusts, wherein the Tribunal has pronounced its view with respect to the
Table of Contents CMP 08 for composition dealers:What is the format of CMP 08?Instructions for filing CMP08:How to handle the Negative liability in CMP 08?Format of letter to Jurisdictional officer for negative adjustment issue CMP 08 for composition dealers: This new form is introduced for
Table of Contents Tax Calendar Income TaxGSTRead & Download the Full Copy in pdf: Tax Calendar Due date Form/Return/Challan Reporting Period Description 18th July 2021 CMP-08 April to June 2021 Quarterly return for a registered person opting for composition levy 20th July 2021 GSTR –
Table of Contents Case Covered:Order of the Hon’ble Court:Read & Download the Order in pdf: Case Covered: M/s Global International Versus Union Of India Order of the Hon’ble Court: Heard Mrs. Pragya Pandey, learned counsel for the petitioners, and Sri Ashok Singh learned counsel for
