Monthly Archives: May 2017

Tax Treaty Measures to Prevent Base Erosion & Profit Shifting by India

By | May 17, 2017

Cabinet approves signing of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting by India The Union Cabinet chaired by the Prime Minister Shri Narendra Modi has given its approval for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. The… Read More »

No TDS on Payment made by KPMG India to KPMG International – Mutuality Concept

By | May 17, 2017

IN THE ITAT MUMBAI BENCH ‘L’ Deputy Commissioner of Income-tax, 3(1), Mumbai v. KPMG* JASON P. BOAZ, ACCOUNTANT MEMBER AND PAWAN SINGH, JUDICIAL MEMBER IT APPEAL NO. 2493 (MUM.) OF 2012 CROSS OBJECTION NO. 97 (MUM.) OF 2013 [ASSESSMENT YEAR 2001-02] APRIL  7, 2017 Rajguru M.V., (CIT Sr. DR) for the Appellant. Arvind Sonde, Sr.… Read More »

No Section 68 addition on cash credited in Swiss Bank if information not supplied by Swiss Bank Authority

By | May 17, 2017

Held Documents relied by the AO are the copies of the copies which did not have any signature of bank official or name of the bank or the place or the country were the branch was situated. The AO himself admitted in para 6 of the assessment order that the requisite information from the Swiss… Read More »

Section 166 Rajashtan GST Act 2017 – Laying of rules, regulations and notifications

By | May 17, 2017

Section 166 Rajashtan GST Act 2017 Section 166 Rajashtan GST Act 2017 explains Laying of rules, regulations and notifications and is covered in Chapter XXI Miscellaneous ( 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… Read More »

Section 165 Rajashtan GST Act 2017 – Power to make regulations

By | May 17, 2017

Section 165 Rajashtan GST Act 2017 Section 165 Rajashtan GST Act 2017 explains Power to make regulations and is covered in Chapter XXI Miscellaneous ( 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 164 Rajashtan GST Act 2017 – Power of Government to make rules

By | May 17, 2017

Section 164 Rajashtan GST Act 2017 Section 164 Rajashtan GST Act 2017 explains Power of Government to make rules and is covered in Chapter XXI Miscellaneous ( 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… Read More »

Section 163 Rajashtan GST Act 2017 – Levy of fee

By | May 17, 2017

Section 163 Rajashtan GST Act 2017 Section 163 Rajashtan GST Act 2017 explains Levy of fee and is covered in Chapter XXI Miscellaneous ( 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… Read More »

Section 162 Rajashtan GST Act 2017 – Bar on jurisdiction of civil courts

By | May 17, 2017

Section 162 Rajashtan GST Act 2017 Section 162 Rajashtan GST Act 2017 explains Bar on jurisdiction of civil courts and is covered in Chapter XXI Miscellaneous ( 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… Read More »

Section 161 Rajashtan GST Act 2017 – Rectification of errors apparent on the face of record

By | May 17, 2017

Section 161 Rajashtan GST Act 2017 Section 161 Rajashtan GST Act 2017 explains Rectification of errors apparent on the face of record and is covered in Chapter XXI Miscellaneous ( 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 160 Rajashtan GST Act 2017 – Assessment proceedings, etc. not to be invalid on certain grounds

By | May 17, 2017

Section 160 Rajashtan GST Act 2017 Section 160 Rajashtan GST Act 2017 explains Assessment proceedings, etc. not to be invalid on certain grounds and is covered in Chapter XXI Miscellaneous ( 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… Read More »