Monthly Archives: August 2018

No GST Exemption even if registered brand name logos is removed , keeping other things unchanged : MAHARASHTRA AAR

By | August 17, 2018

The Appellant intends to revise the packaging of the subject goods and the manner in which the subject goods are put up for sale, to exclude from the packages the registered trademarks, namely ‘More trademarks’ and the ‘Aditya Birla’ logo. Appellant intends to make the following indicative declarations on the product package by using common/generic words- – The term ‘Value’ with… Read More »

Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Amendment Act 2018 : Download /Print

By | August 17, 2018

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 17th August, 2018/Shravana 26, 1940 (Saka) The following Act of Parliament received the assent of the President on the 17th August, 2018, and is hereby published for general information:— THE SCHEDULED CASTES AND THE SCHEDULED TRIBES (PREVENTION OF ATROCITIES) AMENDMENT ACT, 2018 NO. 27 OF… Read More »

National Sports University Act 2018 : Download /print

By | August 17, 2018

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 17th August, 2018/Shravana 26, 1940 (Saka) The following Act of Parliament received the assent of the President on the 17th August, 2018, and is hereby published for general information:— THE NATIONAL SPORTS UNIVERSITY ACT, 2018 NO. 25 OF 2018 [17th August, 2018.] An Act to… Read More »

Requisitioning and Acquisition of Immovable Property (Amendment) Act 2018 : Download /Print

By | August 16, 2018

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 9th August, 2018/Shravana 18, 1940 (Saka) The following Act of Parliament received the assent of the President on the 9th August, 2018, and is hereby published for general information:— THE REQUISITIONING AND ACQUISITION OF IMMOVABLE PROPERTY (AMENDMENT) ACT, 2018 NO. 21 OF 2018 [9th August,… Read More »

Disclosure of cash transactions in tax audit report

By | August 16, 2018

Disclosure of cash transactions in tax audit report Form 3CD has been Amended vide Notification No. 33/2018, dated 20-7-2018 Requirement of reporting cash transaction is dealt with by clauses 31(ba), 31(bb), 31(bc) and 31(bd). A snapshot of the disclosure requirements under section 269ST is given below: Clause Nature of Transaction Reporting requirement 31(ba) Receipt of Rs. 2 lakh… Read More »

No Income tax on sale of agriculture land just because it is to be used for industrial purpose by purchaser : GUJARAT HC

By | August 16, 2018

HIGH COURT OF GUJARAT Principal Commissioner of Income Tax, Rajkot-1 v. Heenaben Bhadresh Mehta M.R. SHAH AND A Y. KOGJE, JJ. R/TAX APPEAL NO. 672 OF 2018 JUNE  26, 2018 Mrs. Mauna M Bhatt for the Petitioner. JUDGMENT M.R. Shah, J. – Feeling aggrieved and dissatisfied with the impugned judgment and order dated 06.12.2017 passed by the learned Income… Read More »

Constitution (One Hundred and Second Amendment) Act 2018 : Download /Print

By | August 16, 2018

Constitution (One Hundred and Second Amendment) Act 2018 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 11th August, 2018/Shravana 20, 1940 (Saka) The following Act of Parliament received the assent of the President on the 11th August, 2018, and is hereby published for general information:— THE CONSTITUTION (ONE HUNDRED AND SECOND AMENDMENT) ACT,… Read More »