MONDAY, DECEMBER 17, 2018 GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 2227-L.—17th December, 2018.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:— West Bengal Act XXIV of 2018 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2018. [Passed by the West Bengal… Read More »
CBDT authorizes CIT u/s 119(2)(b) to admit belated applications in Form No. 9A and Form No.10 in respect of AY 2016-17-Circular 7/2018 Circular No. 7 / 2018 F.No.197/55/2018-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi 20th December , 2018 Sub: Condonation of delay under… Read More »
How To get Refund of Unclaimed Dividend On Physical Shares? The Securities and Exchange Board of India (SEBI) has asked investors to convert their physical shares to demat format to improve transparency of the holdings and facilitate an easy transfer. Though the earlier deadline (5 December) to do so has been extended to 1 April,… Read More »
Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital Held application was to be rejected as it was not in the prescribed format specified under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant had not deposited fee of Rs. 10,000 for advance ruling despite being reminded twice AUTHORITY… Read More »
Ministry of Finance Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified Posted On: 20 DEC 2018 4:59PM by PIB Delhi In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Central Board of Indirect Taxes and… Read More »
No Deduction for Delayed Payment of employees contribution of EPF & ESI It is true that Section 43B was amended and consequently the deduction is to be allowed based only on the actual date of payment. But the facts of the present case is otherwise. The belated payment made by the assessee in this case… Read More »
APPELLATE TRIBUNAL FOR PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, NEW DELHI T. Raja v. K. Visakh JUSTICE MANMOHAN SINGH, CHAIRMAN FPA/PBPT/30, 31, 53, 55, 59, 60, 63 (CHN) OF 2018 OCTOBER 31, 2018 Anirudh Bakhru and Sudhir Chandra, Advs. for the Appellant. Anish Dhingra, SPP for the Respondent. JUDGMENT 1. By this Order, I propose to decide the above-mentioned seven appeals… Read More »
NATIONAL INFORMATICS CENTRE E-WAY BILL SYSTEM Common Enrolment for Registered Transporters How to Appy for Common Enrolment of Transporter (GST ENR-02) on E Way bill Portal One of the requests of the transporters was that they have to be allowed to use one registration number for updation of e-way bills throughout the country. That is,… Read More »
Section 43B disallowance under Income Tax Act Section 43B of Income Tax Act : Certain deductions to be only on actual payment. Judgments on Section 43B of Income Tax Act Leave Encashment Deduction on Payment basis u/s 43B is constitutional valid : SC Delayed payment of Employee EPF allowed if paid before filing ITR u/s 139… Read More »
GST on Charitable and Religious Trusts The provisions relating to taxation of activities of charitable institutions and religious trusts have been borrowed and carried over from the erstwhile service tax provisions. All services provided by such entities are not exempt. In fact, there are many services that are provided by such entities which would be… Read More »