Table of Contents Lock Stock and Barrel – of Debit and Credit Notes with Tax Invoices under GSTOrigin of Debit and Credit NoteDebit NotesCredit NotesThe objective of Introducing Debit and Credit Notes in AccountingLaw of Undue EnrichmentMeaning of “Unjust”:Meaning of “Enrichment”:Meaning of “unjust enrichment”:Read &
Notification No. 82 /2020 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 82 /2020 – Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 81/2020 – Central Tax New Delhi, the 10th November 2020 S.O. ……
Table of Contents E-invoicing in India!E-invoicing – Status update!E-invoicing applicable for above INR 100 crore turnover from 1.01.2021 [Not. No. 88/2020-CT]E-invoicing – How it has fared?How e-invoicing has fared in India from 1.10.2020?List of e-invoice registered suppliers!E-invoicing – Press Releases and Update!Press Release dated 2nd
Table of Contents Observations of Telangana High Court MSR, J, and TA, J pronounced on 06-11- 2020 in a case where both revenue and assessee made counter-allegations of physical assault on each othera) Whether midnight summons can be issued for on-spot examination?b) Whether the presence
Notification No. 34/2020 -Customs (ADD) [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 34/2020 -Customs (ADD) New Delhi, the 9th November 2020 G.S.R.—(E). -Whereas, the designated authority
QR – 72 Extension of Actions of Completion Regarding Extension of actions of completion under the Income Tax Act, 1961 1. The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.3.2020 had classified various actions under the specified Act (as defined in
QR – 71 234A Interest for Extended ITRs {As per CBDT Press Release dated 24.10.2020} {The necessary notification in this regard shall be issued in due course – says press release} Regarding extension of due dates for the purpose of charging of interest u/s 234A
Supreme Court Overruled Cases List of Overruled Cases Overruled by 1. National Building Material Supply Vs. Jai Jai Ram Manohar Lal, AIR 1965 All 586 Jai Jai Ram Manohar Lal Vs. National Building Material Supply Gurgaon, AIR 1969 SC 1267 : (1969) 1 SCC
Table of Contents Introduction:Case Covered:Facts of the Case:Observations:The decision of the Court:Read & Download the full Decision in pdf: Introduction: The latest judgment of Honorable Allahabad HC in case of dishonor of cheque, once the objective of the drawer of refusing payment is clear, drawee
