Daily Archives: May 6, 2020

Sec 10A to exclude Foreign travel exp for providing services outside India : ITAT

By | May 6, 2020

Sec 10A to exclude Foreign travel exp for providing services outside India : ITAT Whether on the facts and circumstances of the case, the CIT(A) was justified in law in holding that the expenditure incurred towards date link charges / telecommunication charges and foreign travel expenses attributable to delivery of computer software for providing technical… Read More »

No Interest u/s 234A/B/C if winding up order against Financialy weak company : HC

By | May 6, 2020

No Interest u/s 234A/B/C interest if winding up order against Financialy weak company : HC No Interest, As the petitioner was under a legal disability during the period between 18-6-2001 and 27-10-2006, during the subsistence of winding up order and since the petitioner company was under the control of this court and the official liquidator,… Read More »

Premises purchased for benefits of all family members, suit can’t be rejected outrightly u/s 4(3) of unamended Benami Act

By | May 6, 2020

Premises purchased for benefits of all family members, suit can’t be rejected outrightly u/s 4(3) of unamended Benami Act The plea taken by the appellants that though the suit premises was applied for and allotted in the name of the respondent No.1, but the consideration for acquiring the land and the construction raised thereon was… Read More »

FIR for lodged for bogus tax invoices will not be quashed : HC

By | May 6, 2020

FIR for lodged for bogus tax invoices will not be quashed : HC First information report are in respect of getting bogus firms declared/registered under the GST Act and fabricating documents/invoices with a view to evade Tax. The impugned first information report appears to have been lodged after scanning information available at the GST Portal… Read More »

Withdrawal Advance Ruling application allowed if Agreement cancelled : AAR

By | May 6, 2020

Withdrawal Advance Ruling application allowed if Agreement cancelled : AAR AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Enlivening Technologies (P.) Ltd., In re DR. RAVIPRASAD M.P. AND MASHHOOD UR REHMAN FAROOQUI MEMBER ADVANCE RULING NO. KAR ADRG 05/2020 FEBRUARY  17, 2020 ORDER   1. M/s Enlivening Technologies Pvt. Ltd., (called as the ‘Applicant’ hereinafter), 5th Floor, Varthur Main Road, Ramagondanahalli, Bengaluru –… Read More »

Notification No 42/2020 Central Tax : GSTR 3B Date Extension for K & K and Ladakh

By | May 6, 2020

Notification No 42/2020 Central Tax NOTIFICATION New Delhi, the 5th May, 2020 Notification No 42/2020 Central Tax G.S.R. 276(E).—In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017,… Read More »

Notification No. 41/2020 Central Tax : Date extended for GST Annual Return FY 2018-19

By | May 6, 2020

Notification No. 41/2020 Central Tax NOTIFICATION New Delhi, the 5th May, 2020 No. 41/2020 Central Tax Export Date Extension for lower GST I CBIC Clarification I CA Satbir Singh G.S.R. 275(E).—In exercise of the powers conferred by sub-section (1) of section 44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter… Read More »