Notification No.13/2020 Central Tax : GST E-Invoice from 01st Oct 2020 NOTIFICATION New Delhi, the 21st March, 2020 Notification No.13/2020 Central Tax Notification No. 13/2020–Central Tax G.S.R. 196(E).—In exercise of the powers conferred by sub-rule (4) of rule 48 of the Central Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on… Read More »
Notification No 12/2020 Central Tax No Need to File GSTR1 by Composition Taxpayer who paid tax in GSTR3B instead of CMP8 for FY 19-20: Notification No 12/2020 Central Tax NOTIFICATION New Delhi, the 21st March, 2020 No. 12/2020–Central Tax G.S.R. 195(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services… Read More »
Notification No 11/2020 Central Tax NOTIFICATION New Delhi, the 21st March, 2020 No. 11/2020–Central Tax Notification No 11/2020 Central Tax G.S.R. 194(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of… Read More »
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 21st March, 2020 No. 10/2020–Central Tax G.S.R. 193(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government, on… Read More »
How to File Income Tax Appeal I CA Satbir Singh What are different authorities with which Income Tax Appeal can be filed ? How do I file Income Tax Appeal to CIT Appeals? How to file Income Tax Appeal online? What is Predeposit for filing Income Tax Appeal Online? What is time Limit to file… Read More »
HIGH COURT OF MADRAS Commissioner of Income Tax, Salem v. Chola Spinning Mills (P.) Ltd. DR. VINEET KOTHARI, ACTG., CJ. AND C. SARAVANAN, JJ. TAX CASE (APPEAL) NOS. 793 & 794 OF 2019 OCTOBER 30, 2019 M. Swaminathan, Sr. Standing Counsel and Ms. V. Pushpa, Jr. Standing Counsel for the Appellant. A.S. Sivaraman and S. Sridhar for the Respondent. JUDGMENT Dr.Vineet Kothari,… Read More »
HIGH COURT OF DELHI Fiitjee Ltd. v. Principal Commissioner of Income-tax-2 VIPIN SANGHI AND MS. REKHA PALLI, JJ. IT APPEAL NOS. 823 & 824 OF 2019 DECEMBER 6, 2019 C.S. Aggarwal, Sr. Adv., Ravi Pratap Mall, and Uma Shankar, Advs. for the Appellant. Sunil Agarwal, Sr. Standing Counsel, and Priya Sarkar, Adv. for the Respondent. ORDER C.M. No. 40928/2019 in I.T.A. No.… Read More »
The assessee has claimed a loss of Rs. 15,32,120 qua the said property on account of interest (on borrowed capital) at Rs. 21,62,120, adjusting it against the rental income of Rs. 9 lakhs. The said rent was, on the basis of a field enquiry by the Assessing Officer (AO), found to be from the assessee’s major son,… Read More »
Ministry of Finance Exchange Rates Notification No.28/2020 – Customs (N.T.) Posted On: 20 MAR 2020 5:31PM by PIB Delhi In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following amendment in the Notification of the Central… Read More »
We note that the period of 8 years, which is mentioned in section 72 of the Act, in respect of b/f business losses, is applicable to compute the normal tax under the Income Tax Act and it does not apply to section 115 JB of the Act. Section 115JB of the Act is a code… Read More »