HIGH COURT OF GUJARAT Gujarat Rajya Kamdar Sabha Union Machiwadi v. Income-tax Officer J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/TAX APPEAL NO 1064 OF 2018 JANUARY 7, 2020 Manish J. Shah for the Appellant. Mrs. Kalpanak Raval for the Respondent. JUDGMENT J.B. Pardiwala, J. – This tax appeal under section 260A of the Income-tax Act, 1961 (for short “the Act,… Read More »
Corporate Laws & Corporate Governance Committee of ICAI Frequently Asked Questions on LLP Settlement Scheme, 2020 issued by the Ministry of Corporate Affairs, Government of India Q. 1. What is LLP Settlement Scheme, 2020? A. 1. “LLP Settlement Scheme, 2020″ is a scheme to give a Onetime relaxation in additional fees to the defaulting LLPs… Read More »
IN THE ITAT MUMBAI BENCH ‘A’ Amateur Riders Club v. Assistant Director of Income-tax (Exemption) Circle-II (2), MumbaiRead More…*In favour of assessee.* SAKTIJIT DEY, JUDICIAL MEMBER AND MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER IT APPEAL NOS. 48, 195 (MUM.) OF 2013 AND 5610 (MUM) OF 2015 [ASSESSMENT YEAR 2009-10 AND 2011-12] JANUARY 13, 2020 S.E. Dastur and Niraj Sheth for… Read More »
Maharashtra Authority of Advance Ruling M/s Children Of The World India Trust Whether the activities conducted by The Children of the World (India) Trust are the “Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations,… Read More »
Maharashtra Authority of Advance Ruling M/s Jotun India Pvt Ltd Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to “supply of service” under Section 7 of the Central Goods and Services Tax Act, 2017? GST-ARA- 19/2019-20/B- 108 Mumbai dated 04.10.2019 Download Click here
Maharashtra Authority of Advance Ruling M/s Vertiv Energy Private Limited 1. Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act? 2. If yes, whether such supply made to DMRC would be taxable at the… Read More »
Maharashtra Authority of Advance Ruling Whether the work for “Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis” involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 – Central (Rate) as on 31st Dec, 2018. GST-ARA- 16/2019-20/B- 109… Read More »
Maharashtra Authority of Advance Ruling M/s Vijay Baburao Shirke Whether receipt of prize money from horse race conducting entities, in the event horse owned by the applicant wins the race, would amount to ‘supply under section 7 of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not? GST-ARA- 12/2019-20/B-… Read More »
Maharashtra Authority of Advance Ruling M/s Rotary Club of Mumbai Western Elite The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank… Read More »
Goa Authority of Advance Ruling M/s Goa Industrial Development Corporation Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply). GOA/GAAR/01 OF 2019-20/1875 Dated 17.10.20189 Download Click here