Daily Archives: March 4, 2018

[Video] What is Limited Scrutiny under Income Tax : News [Part 20] : TaxHeal.com

By | March 4, 2018

What is Limited Scrutiny under Income Tax : News [Part 20] : TaxHeal.com Instruction No 20/2015 Income Tax : 29.12.2015 : scope of scrutiny for CASS cases Instruction No 5/2016 Income Tax Dtd 14.07.2016 : Limited Scrutiny enquiry Revised format for issue of Notice u/s 143(2) of Income Tax

Section 110 of Tamil Nadu GST Act 2017 : President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.

By | March 4, 2018

Section 110 of Tamil Nadu GST Act 2017 ( Section 110 of Tamil Nadu GST Act 2017 explains President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. 110. The… Read More »

Section 109 of Tamil Nadu GST Act 2017 : Appellate Tribunal and Benches thereof

By | March 4, 2018

Section 109 of Tamil Nadu GST Act 2017 ( Section 109 of Tamil Nadu GST Act 2017 explains Appellate Tribunal and Benches thereof and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appellate Tribunal and Benches thereof 109. (1)Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central… Read More »

Section 108 of Tamil Nadu GST Act 2017 : Powers of Revisional Authority

By | March 4, 2018

Section 108 of Tamil Nadu GST Act 2017 ( Section 108 of Tamil Nadu GST Act 2017 explains Powers of Revisional Authority and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Powers of Revisional Authority 108.(1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his… Read More »

Section 107 of Tamil Nadu GST Act 2017 : Appeals to Appellate Authority

By | March 4, 2018

Section 107 of Tamil Nadu GST Act 2017 ( Section 107 of Tamil Nadu GST Act 2017 explains Appeals to Appellate Authority and is covered in  CHAPTER XVIII  APPEALS AND REVISION )  [Enforced with effect from 1-7-2017.] Appeals to Appellate Authority 107.(1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services… Read More »

Section 106 of Tamil Nadu GST Act 2017 : Procedure of Authority and Appellate Authority

By | March 4, 2018

Section 106 of Tamil Nadu GST Act 2017 ( Section 106 of Tamil Nadu GST Act 2017 explains Procedure of Authority and Appellate Authority and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.]  Procedure of Authority and Appellate Authority 106. The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to… Read More »

Section 105 of Tamil Nadu GST Act 2017 : Powers of Authority and Appellate Authority

By | March 4, 2018

Section 105 of Tamil Nadu GST Act 2017 ( Section 105 of Tamil Nadu GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.]  Powers of Authority and Appellate Authority 105.(1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding—… Read More »

Section 104 of Tamil Nadu GST Act 2017 : Advance ruling to be void in certain circumstances

By | March 4, 2018

Section 104 of Tamil Nadu GST Act 2017 ( Section 104 of Tamil Nadu GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] Advance ruling to be void in certain circumstances 104.(1) Where the Authority or the Appellate Authority finds that advance ruling… Read More »

Section 103 of Tamil Nadu GST Act 2017 : Applicability of advance ruling

By | March 4, 2018

Section 103 of Tamil Nadu GST Act 2017 ( Section 103 of Tamil Nadu GST Act 2017 explains Applicability of advance ruling and is covered in  CHAPTER XVII  ADVANCE RULING )  [Enforced with effect from 1-7-2017.] Applicability of advance ruling 103.(1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only— (a)… Read More »