The Assessing Officer held that services of catering rendered by M/s Monginis is technical service and therefore, deduction of tax at source by the respondent has to be under Section 194J of the Act. However, in appeal both the Commissioner of Income Tax (Appeals) (CIT(A)) as well as the Tribunal on facts have come to… Read More »
On receipt of information, the least that is expected of the Assessing Officer is to examine the same in the context of the facts of this case and satisfy himself whether the information received does prima facie lead to a reasonable belief that income chargeable to tax has escaped assessment. In this case, the reasons indicate that… Read More »
Circular No 101/20/2019 GST Circular No 101/20/2019 GST F. No. 354/27/2019-TRU Government of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit No GST to be levied on the upfront amount payable in instalments for long term lease of plots North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/… Read More »
Circular No 100/19/2019 GST Applicability on Seed Certification Tags Circular No 100/19/2019 GSTF. No. 354/27/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax (All) /The Principal Director Generals/ Director Generals (All) Madam/Sir,Subject: GST applicability on Seed… Read More »