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1. Provisions relating to Formation of GST Council comes into effect from 12-9-2016 - The Constitution (One Hundred and First Amendment) Act, 2016 - Notification

2. Amendment of section 35. - to reduce the said weighted deduction from one hundred seventy-five per cent. to one hundred fifty per cent. from financial year 2017-2018 to...

3. Seeks to give effect to the first tranche of India UAE CEPA - Notification

4. There are two regimes for trusts, funds, or institutions to claim exemption. The first regime is under sub-clauses (iv), (v), (vi), or (via) of clause (23C) of section...

5. Condonation of delay - revision u/s 264 - as the order u/s 143(1) came to be passed within this one year itself, writ petitioner had taken the first step to have income...

6. Works Contract or not - supplies of goods or services for 'selling up of network' - composite supply/principal supply - two ruling of the AAR - first one was accepted...

7. Extension of Transitional provisions - Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2022 - Notification

8. Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was one hundred rupees or less - despite...

9. Amendment of section 35CCD. - expenditure on skill development project - to reduce the deduction from one hundred fifty per cent. to one hundred per cent. from the...

10. Amendment of section 35CCC. - expenditure on agricultural extension project - It is proposed to amend the said section so as to reduce the deduction from one hundred...

11. Denial of deduction u/s 54F - allegation of investment in more than one house by assessee - The conclusion of Ld. AO overlooks the fact that the multi-storied building...

12. Lesser penalties for One Person Companies or small companies - lesser penalties (not be more than one-half) for one person companies and small companies - Section 446B...

13. Transfer of unutilized credit of SAD from one unit to other unit as per the provisions of Rule 10A - The said Rule 10A came into effect from 01.04.2012 and the credit...

14. Constitution of the GST Appellate Tribunal - Section 110(1)(b)(iii) of the CGST Act which states that a Member of the Indian Legal Services, who has held a post not less...

15. Appointment of Arbitrator in applications - notified claims or not - Section 11(6) of the Arbitration Act - It is observed that the learned Arbitrator shall first decide...