What employers need to know when classifying workers as employees or independent contractors It is critical for business owners to correctly determine whether the individuals providing services are employees or independent contractors. An employee is generally considered anyone who performs services, if the business can control what will be done and how it will be… Read More »
CSR expenses spent as Donation allowed as deduction under Section 80G of Income Tax : ITAT IN THE ITAT KOLKATA BENCH ‘A’ JMS Mining (P.) Ltd. v. Principal Commissioner of Income-tax, Kolkata-2 P. M. JAGTAP, VICE-PRESIDENT AND A.T. VARKEY, JUDICIAL MEMBER IT APPEAL NO. 146 (KOL.) OF 2021 [ASSESSMENT YEAR 2016-17] JULY 22, 2021 S.K. Tulsiyan ,… Read More »
New waiver for GST Late Fees and interest by CBIC I CA Satbir Singh
New GST Clarification issued by CBIC I Big Reliefs I ITC, Refund ,Export,Invoices I CA Satbir Singh
Circular No. 161/17/2021-GST Clarification relating to export of services F. No. CBIC-20001/8/2021–GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ****** New Delhi, dated the 20th September, 2021 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax… Read More »
Circular No 160/16/2021 GST F. No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ****** New Delhi, dated the 20th September, 2021 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General… Read More »
GST Circular No 159/15/2021 GST : Clarification on doubts related to scope of “Intermediary” F.No. CBIC-20001/8/2021-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** New Delhi, dated the 20th September, 2021 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of… Read More »
HIGH COURT OF KERALA Apollo Tyres Ltd. v. Deputy Commissioner of Income-tax, Circle 1(1), Ernakulam S.V. BHATTI AND BECHU KURIAN THOMAS, JJ. IT APPEAL NO. 26 OF 2013 JULY 29, 2021 Joseph Markose, Sr. Counsel, V. Abraham Markos, Binu Mathew, Mathews K. Uthuppachan, Terry V. James and Tom Thomas Kakkuzhiyil, Advs. for the Appellant. P.K.R. Menon and Jose Joseph and Christopher Abraham for the Respondent. S.V.Bhatti, J. Heard learned Senior… Read More »
HIGH COURT OF KARNATAKA Trimm Exports (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle – 12(4), Bangalore ALOK ARADHE AND HEMANT CHANDANGOUDAR, JJ. IT APPEAL NO. 43 OF 2017 JULY 13, 2021 A. Shankar, Sr Counsel, V. Chandrashekar and M. Lava, Advs. for the Appellant.K.V. Aravind for the Respondent. JUDGMENT Alok Aradhe, J. – This appeal under section 260-A of the Income-tax Act,… Read More »
IN THE ITAT DELHI BENCH ‘A’ Deputy Commissioner of Income-tax, Circle-3(1), New Delhi v. Arham IT Infrastructure (P.) Ltd. N.K. BILLAIYA, ACCOUNTANT MEMBER AND K.N. CHARY, JUDICIAL MEMBER IT APPEAL NO. 5300 (DEL) OF 2016 [ASSESSMENT YEAR 2013-14] JULY 27, 2021 Jagdish Singh, Sr. DR for the Appellant. Sudesh Garg, Adv. for the Respondent. ORDER N.K. Billaiya, Accountant Member. –… Read More »