Home Highlights April 2014 Year 2014 This

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1. Registration of FIR without any specific order under GST - Tax evasion - bogus firms - preparing and issuing false documents / invoices - The submission of the learned...

2. Public Interest Litigation - imposition of dress code for advocates for appearance before the Tribunal - wearing of “gown” is only optional and not mandatory before any...

3. Exemption from GST or not - Hostel facility which includes lodging and Boarding service - the applicant has stated in their application that they will charge below...

4. Initiation of CIRP - Requirement of mandatory service of notice u/s 8 - After the transfer of winding up proceedings as per Rules 2016 read with amendments made in...

5. Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including...

6. Addition of profit shifted out and the loss shifted in by way of Client code modification - Profit or the loss during the time when code were modified - transactions in...

7. New Wage Code Bill - The salient features of the Code on Wages, 2019

8. Validity of reopening of assessment u/s 147 - basis of client code modification - Merely, there were client codes modifications carried out by the broker cannot the...

9. TDS credit treated as income of the assessee - Nature of income - essentially the TDS credit now claimed by the assessee is in the nature of an additional income over...

10. Classification of supply - composite supply or mixed supply? - supply of services of coaching to students - The students will only pay for principal supply and anyways...

11. Exemption form GST - Nashik Cambridge Pre-School - supply of Pre-school education service to its students against fee - supply of some goods to its Pre-school students,...

12. Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf...

13. Bad debts claimed u/s 36(2)(i) - Assessee debited ‘Amount written off paid against advance of land’ - As per accounting policy and general business practice any nature...

14. GST Rates - HSN Code - Sarees and dhoti - of Silk, Woven fabrics of silk sarees (HSN code 5007) - of Cotton, Of not more than 200 gsm (HSN code 5208) - of Cotton, Of...

15. Exemption u/s 11 - corpus contribution of ₹ 150 Crores - the mere fact that the assessee credited the receipts as corpus contribution, in our considered opinion,...