Clipped from: https://economictimes.indiatimes.com/industry/services/hotels-/-restaurants/delhi-hc-stays-guidelines-that-prohibited-restaurants-and-hotels-from-levying-service-charges-on-food-bills/articleshow/92998278.cms Synopsis The CCPA guidelines issued on July 4 stated that no hotel or restaurant shall add service charge automatically or by default in
Day: April 15, 2023
👍👍👍👍👍👍👍Bye Laws
MCS Bare Act and Rules (1)_220721_123100
👍👍👍👍👍सहकारी संस्थांचा निधी गुंतविताना – सहकारी संस्थांचा निधी गुंतविताना – Maharashtra Times
Clipped from: https://maharashtratimes.com/-/articleshow/6876748.cms सहकारी संस्थांचा निधी गुंतविताना काय काळजी घ्यावी याबाबतचे मार्गदर्शन. निधींचा विनियोग उपविधी क्रमांक १४- संस्थेस निधीतील रकमांचा विनियोग खाली नमूद केलेल्या पद्धतीने करता
👍👍👍Denial of exemption u/s 80P of Income Tax Act just because of belated filing of return not justifiable
Clipped from: https://taxguru.in/income-tax/denial-exemption-u-s-80p-income-tax-act-because-belated-filing-return-justifiable.html Ambaradi Seva Sahkari Mandali Ltd. Vs DCIT (CPC) (ITAT Rajkot) ITAT Rajkot held that denying the exemption under Section 80P of the Income
👍👍👍Orders passed without affording adequate personal hearing are quashed for fresh consideration
Clipped from: https://taxguru.in/goods-and-service-tax/orders-passed-affording-adequate-personal-hearing-quashed-fresh-consideration.html Murugan Electrical Stores Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Madras High Court held that as the personal hearing has not been
👍👍👍GST: Granting of personal hearing mandatory where an adverse decision is taken by AO
Clipped from: https://taxguru.in/goods-and-service-tax/granting-personal-hearing-per-section-754-mandatory-adverse-decision-taken-by-ao.html Gayathri Agencies Vs State Tax Officer (Madras High Court) Madras High Court held that as per provisions of section 75(4) of the GST
👍👍👍👍👍Provisions for rent is governed by Section 194I & CAM charges by Section 194C
Clipped from: https://taxguru.in/income-tax/provisions-rent-governed-section-194-i-cam-charges-section-194c.html PVR Ltd. Vs ACIT (ITAT Delhi) ITAT Delhi held that determination of the rent or CAM are separate and the CAM arrangements are
👍👍👍👍👍👍👍How To Register Legal Heir on Income Tax Portal?
Clipped from: https://taxguru.in/income-tax/register-legal-heir-income-tax-portal.html Death is uncertain but sure. After demise if taxpayer, legal heir is the person who takes control over all the assets and liabilities.
👍👍👍👍👍Motor Accident Claim: Tyre Burst is not an ‘Act of God’ & Insurance Company is liable to pay Compensation
Clipped from: https://taxguru.in/corporate-law/motor-accident-claim-tyre-burst-act-god-insurance-company-liable-pay-compensation.html New India Assurance Co. Ltd. Vs Smt. Mrunal Makarand Patwardhan (Bombay High Court) It is common knowledge that the Insurance Companies do not
👍👍👍👍👍Resolution Professional can take Control Of Corporate Debtor’s Rights In Assets Licensed To Third Parties: SC
lipped from: https://taxguru.in/corporate-law/resolution-professional-control-corporate-debtors-rights-assets-licensed-third-parties-sc.html Victory Iron Works Ltd. Vs Jitendra Lohia (Supreme Court of India) The main ground of attack of the appellants to the impugned orders
👍👍👍👍👍👍👍Analysis of Summary Assessment under GST Act 2017
Clipped from: https://taxguru.in/goods-and-service-tax/analysis-summary-assessment-gst-act-2017.html Summary assessment is in the nature of protective assessment. It is procedure where quick and fast assessment of tax liability is made. Section
👍No Restriction for GST Registration For Professional on Residential Address
Clipped from: https://taxguru.in/goods-and-service-tax/restriction-gst-registration-professional-residential-address.html GOVERNMENT OF INDIAMINISTRY OF FINANCEDEPARTMENT OF REVENUERAJYA SABHAUNSTARRED QUESTION No. 1488ANSWERED ON 14/03/2023 GST NUMBER TO PROFESSIONALS WORKING FROM HOME 1488. Shri Naranbhai
👍👍👍👍👍👍👍AO cannot shift burden on assessee to explain recipient of inadvertent receipts shown in 26AS
Clipped from: https://taxguru.in/income-tax/ao-shift-burden-assessee-explain-recipient-inadvertent-receipts-shown-26as.html Travelport LP Vs DCIT (ITAT Delhi) ITAT Delhi held that AO cannot put the entire burden on the assessee to show in whose
👍👍👍👍Accident claim compensation to be calculated on gross salary after deducting professional tax
Clipped from: https://taxguru.in/corporate-law/accident-claim-compensation-calculated-gross-salary-deducting-professional-tax.html V. Ramraj & Anr Vs New India Assurance Company Ltd. Anr (Calcutta High Court) Calcutta High Court held that in case of accident
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