TaxTMI SMS List

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Showing 241 to 255 of 1983 Records

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  Decisions taken by the GST Council in the 34thmeeting held on 19th March, 2019 regarding GST rate on real estate sector

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  The conduct of marathon events by the Charitable Trust through for which donations are raised for charity is not exempted service from GST

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  Obtaining high-tension electric supply converting it to low-tension supply, and supplying it to the occupants, liable to service tax.

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  Naturally bundled Service - maintenance contract - supply of goods is incidental to the supply of services - the principal supply is service

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  Capital gain - real gain V/S presumptive gain - Assessee cannot be denied an opportunity against FMV u/s 50C(1) or Report of DVO u/s 50C(2)

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  Detention of goods under GST - penalty - Section 129 - action can be taken not only against the goods, but also against the transporter

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  TDS u/s 194C OR 194J - payment to the pest control agency - such a payment was not for any technical services provided by the agency

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  Input tax credit - giving gold coins voluntary on certain conditions achieved by the customers - It is nothing but Gift - ITC not available

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  Sale of goods or not? - supply of drugs, medicines, implants, surgical tools etc. to the patient during treatment cannot be treated as sales

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  Valuation under GST - the cost of the tools supplied by the OEM customer on FOC basis is not required to be added to the value of components

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  Implementation of various decisions taken by the GST Council for the MSME Sector; Issue of Notifications there of

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  No penalty is leviable on account of failure to deposit TDS u/s 271C(1)(b). U/s 271C(1)(a) penalty is leviable only for non deduction of TDS

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  Addition u/s 68 - The practice of conversion of un-accounted money through the cloak of Share Capital must be subjected to careful scrutiny.

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  Addition u/s 37 & 40A - Distribution of profit in the guise of excessive price paid against purchase of sugarcane - AO directed to so paid

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  Addition u/s 69D - Hundies v/s bills of exchange - Section 69D applies to hundi alone and not to bills of exchange - No addition

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