Monthly Archives: March 2018

Section 146 of Uttarakhand GST Act 2017 : Common Portal

By | March 27, 2018

Section 146 of Uttarakhand GST Act 2017 ( Section 146 of Uttarakhand GST Act 2017 explains Common Portal and is covered in  CHAPTER XXI MISCELLANEOUS)   Common Portal 146. The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement… Read More »

Section 145 of Uttarakhand GST Act 2017 : Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence

By | March 27, 2018

Section 145 of Uttarakhand GST Act 2017 ( Section 145 of Uttarakhand GST Act 2017 explains Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence and is covered in  CHAPTER XXI MISCELLANEOUS)   Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence 145. (1) Notwithstanding… Read More »

Section 144 of Uttarakhand GST Act 2017 : Presumption as lo documents in certain cases

By | March 27, 2018

Section 144 of Uttarakhand GST Act 2017 ( Section 144 of Uttarakhand GST Act 2017 explains Presumption as lo documents in certain cases and is covered in  CHAPTER XXI MISCELLANEOUS)   Presumption as lo documents in certain cases 144. Where any document- (i) is produced by any person under this Act or any other law for the time being… Read More »

Section 121 of Uttarakhand GST Act 2017 : Non appealable decisions and orders

By | March 27, 2018

Section 121 of Uttarakhand GST Act 2017 ( Section 121 of Uttarakhand GST Act 2017 explains Non appealable decisions and orders and is covered in  CHAPTER XVIII APPEALS AND REVISION)  Non appealable decisions and orders 121. Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed… Read More »

How to Tax Gifts received by ‘Mayawati ‘ – Politician : Explained by ITAT

By | March 26, 2018

[2010] 42 SOT 59 (DELHI) IN THE ITAT DELHI BENCH ‘E’ Deputy Commissioner of Income-tax, Central Circle-11, New Delhi v. Mayawati R.P. TOLANI, JUDICIAL MEMBER AND SHAMIM YAHYA, ACCOUNTANT MEMBER IT APPEAL NOS. 4259/DELHI/2007 AND 2078 & 2079/DELHI/2009 AUGUST 27, 2010 S.D. Kapila and R.R. Maurya for the Appellant. Dr. Rakesh Gupta, Dr. R.K. Agarwal, Ashwani Taneja and Tarun Kumar for the… Read More »

Gifts/Prizes/Awards/Rewards received by sportsman not taxable if he is not professional

By | March 26, 2018

IN THE ITAT DELHI BENCH ‘A’ Abhinav Bindra v. Deputy Commissioner of Income-tax, Central-2, Dehradun G.D. AGRAWAL, VICE-PRESIDENT AND R.P.TOLANI, JUDICIAL MEMBER IT APPEAL NO. 2219 (DELHI) OF 2013 [ ASSESSMENT YEAR 2009-10 ] JULY  26, 2013 Ashwani Kumar for the Appellant. Bhim Singh for the Respondent. ORDER G.D. Agrawal, Vice-President – This appeal by the assessee is directed against… Read More »

TDS Rates FY 2017-18 / AY 2018-19 : Income Tax Act India

By | March 26, 2018

TDS Rates FY 2017-18 / AY 2018-19 TDS Rates FY 2017-18 / FY 2017-18 as per Finance Act 2017 Rates for tax deduction at source [For Assessment year 2018-19] Particulars TDS Rates (in %) 1. In the case of a person other than a company 1.1 where the person is resident in India- Section 192: Payment… Read More »

Court cannot go into sufficiency of reasons for special audit : High Court

By | March 26, 2018

HIGH COURT OF KARNATAKA Habitat Shelters (P.) Ltd. v. Principal Commissioner of Income Tax, Bangalore DR. VINEET KOTHARI, J. WRIT PETITION NO. 2009 OF 2018 (T – RES) FEBRUARY  12, 2018 Anirudha R.J. Nayak, Adv. for the Petitioner. ORDER   1. The petitioner-M/s.Habitat Shelters Private Limited has filed this Writ Petition aggrieved by the directions of holding… Read More »