Table of Contents Presumptive TaxationWhat Is PresumptiveIntroductionRelevant ProvisionsSECTION 44AA: Maintenance of accounts by certain persons carrying on profession or business.Notified ProfessionsIssues:Read & Download the Full Copy in pdf: Presumptive Taxation What Is Presumptive Dictionary meaning: “the act of believing that something is true without having
Table of Contents Situs of Goods or accretion of goods in works contract whether relevant to determine the nature of Supply in case of Works ContractIntroduction Metso Minerals P Ltd (Kerala High Court) AAR Rulings on the issueConclusion:Read the Copy: Situs of Goods or accretion
Table of Contents GST on Stage and Contract Carriage Exordium Stage Carriage as per Section 2(40) of the Motor Vehicle Act Contract Carriage as per section 2(7) of the Motor Vehicle Act:Comparison between Stage Carriage and Contract CarriageEffect of Conversion of Stage Carriage into Contract
Table of Contents 1. What is E invoicing?2. When will E invoicing get implemented?3. Who is required to raise the E invoice?4. What if the invoice is not issued in terms of mentioned u/r 48(4) of CGST Rules, 2017?5. How to generate an E
Table of Contents Income Tax Search and SeizureI. Introduction:II. Governing Law:III. Now the question arises as to whether such conversion of survey proceedings into Search and Seizure action is legal and permissible under law.IV. Judicial Pronouncements:-The court held as under:Epilogue:-Read the Copy: Income Tax Search
Table of Contents Case Covered:Facts of the Case:Observations:Ruling:Read & Download the Full Decision in pdf: Case Covered: Reach Dredging Ltd. Facts of the Case: The Irrigation and Flood control Department, Govt of Jammu and Kashmir (hereinafter the recipient) has awarded the applicant a contract for
Jurisdiction of Sushant’s Case- A long debate in the honorable supreme court for the jurisdiction of Sushant’s case. Both states, Maharastra and Bihar want to claim the jurisdiction. The concept of Zero FIR was also discussed. Now eyes are on the final decision of the
Table of Contents MCA Notifies Companies (Indian Accounting Standards) Amendment Rules, 2020. Paragraph 3 of the IAS is substituted with the followingA new paragraph is inserted after paragraph 64OThe definition of “business” has been amendedIn appendix B following amendments has been madeRead & Download the Full
Components of the definition of Plant and Machinery examined by AAR Madhya Pradesh in Atriwal Amusement Park case on 09-06-2020 for allowability of ITC to an amusement park Section 17(5)(d) of CGST law restricts ITC on goods or services received for the construction of the
Table of Contents Stamp Duty Valuation of Immovable PropertyI. Preamble: II. Value for the Purpose of ‘Stamp Duty’: III. Capital Gains calculations :IV. Implications for Seller:V. Implications for Buyer: VI. Fair Market Value as on 01.04.2001: VII. Conclusion:Disclaimer: Read the Copy: Stamp Duty Valuation of
