Section 30 Rajashtan GST Act 2017 Section 30 Rajashtan GST Act 2017 explains Revocation of cancellation of registration and is covered in Chapter VI Registration ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017 make a provision for levy and collection of tax on intra-State supply of… Read More »
Section 29 Rajashtan GST Act 2017 Section 29 Rajashtan GST Act 2017 explains Cancellation of registration and is covered in Chapter VI Registration ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017 make a provision for levy and collection of tax on intra-State supply of goods or services… Read More »
Section 28 Rajashtan GST Act 2017 Section 28 Rajashtan GST Act 2017 explains Amendment of registration and is covered in Chapter VI Registration ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017 make a provision for levy and collection of tax on intra-State supply of goods or… Read More »
Section 27 Rajashtan GST Act 2017 Section 27 Rajashtan GST Act 2017 explains Special provisions relating to casual taxable person and non-resident taxable person and is covered in Chapter VI Registration ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017 make a provision for levy and collection of… Read More »
Section 26 Rajashtan GST Act 2017 Section 26 Rajashtan GST Act 2017 explains Deemed registration and is covered in Chapter VI Registration ( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017 make a provision for levy and collection of tax on intra-State supply of goods or services… Read More »
Banking, Financial & General Awareness (2nd Edition) Paperback – 25 Mar 2017 by I K PAVEL (Author) The Book is Designed According to the Current Pattern of Bank Examinations, 8 Chapters in the Book Dedicated For Banking provides an in Depth Analysis of Subject. Price Rs 190 Click to buy online Paperback: 280 pages Publisher:… Read More »
Profit-linked “ tax holiday ” benefit The Delhi High Court upheld the constitutional validity of relevant provisions of the Income-tax Act, 1961 mandating the timely filing of income tax returns for the purpose of claiming profit-linked “tax holiday” benefit for exports and other qualifying activities. The case is: Nath Brothers Exim International Ltd. Read a… Read More »
Definition of “payable” under section 40(a)(ia) The Supreme Court of India addressed the term “payable” when there is a requirement to withhold (deduct) tax at source and remit the withheld tax to the government. Section 40(a)(ia) applies not only to situations when the amount is “payable” but also when it is “paid”. The case is:… Read More »
Resolution of “debatable” issues The Supreme Court of India addressed when an Assessing Officer can make an adjustment when the issue is “debatable.” If the issue is settled by a High Court having jurisdiction, then the issue is “not debatable.” The case is: Raghuvir Synthetics Ltd. Read a May 2017 report [PDF 475 KB] of… Read More »
Amended rules for valuation of unquoted equity shares The Central Board of Direct Taxes issued a release along with a draft notification proposing to amend the rules used to determine the method of valuation of unquoted equity shares for the purpose of applying section 56(2)(x) and section 50CA of the Income-tax Act, 1961. Read a… Read More »