Table of Contents New TDS Provisions introduces w.e.f 1st July 2021I. Purpose:II. Who is liable?III. When to deduct TDS under section 194Q?IV. Rate at which TDS is to be deducted?V. Applicability:VI. Higher rate of TDSVII. TDS for Non – filers of returnRead & Download the
Table of Contents Introduction of Slump SaleWhy Slump Sale:Slump Sale under Indirect TaxRecent amendments in Slump Sale ProvisionsRecent amendments in Slump Sale ProvisionsRecent amendments in Slump Sale ProvisionsConclusionRead & Download the full copy in pdf: Introduction of Slump Sale • The clause 42C of
GST returns are a mechanism of self-assessment. Government desire that taxpayer should file it on time. Many events are connected with the late filing of GST returns. Here we have incorporated all the important events related to GST returns. It may be late fees or
Table of Contents General Dental AwarenessStructure of teethOral Hygiene MaintenanceImportance of good oral hygieneBy maintaining good oral hygiene we can preventBasic steps for maintaining oral hygiene:Brushing:Proper brushing methodInterdental Cleaning AidsDental FlossInterdental Brush (Proxy Brush)Read & Download the full copy in pdf: General Dental Awareness
2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others Table of Contents FactsHon’ble Court ObservationHon’ble Court Verdict Facts Petitioner provides marketing and sales promotion services to customers/principals located outside India who in turn export goods
Table of Contents Version 1.0 is Extended!IncentivesEligibilityEligibility for selectionEligibility for incentiveRead & Download the full copy in pdf: Version 1.0 is Extended! ▪ The Production Linked Incentive (PLI) Scheme for promotion of domestic manufacturing of critical Key Starting Materials (KSMs)/Drug Intermediates (DIs) and Active Pharmaceutical
2021 (6) TMI 383 – Bombay High Court in Dharmendra M. Jani Versus Union of India and Others Table of Contents Question for Consideration before Hon’ble CourtPetitioner Nature of BusinessLegal Provisions of Place of Supply for IntermediaryImpact of Legal Provision on PetitionerGrounds of
Table of Contents IntroductionLegal Process of AdjudicationRelated Topic: Show cause notice (SCN) in GSTPre SCN Consultation Pre GST Era [Para 5 of Circular dtd 19-01-2017]Read & Download the full copy in pdf: Introduction In Pre GST era section 11A of the Central Excise Act, section
2021 (6) TMI 516 – Delhi High Court in Central Goods and Service Tax Delhi East Versus Sh. Naval Kumar &Ors. Table of Contents Allegation.Respondent Pleadings.Petitioner Pleading for Cancellation of Bail already Granted.Observation of Hon’ble Court.Hon’ble Court Verdict. Allegation. 1. M/s Milkfood Limited is at
Various pre-GST concepts were transitioned into the GST era, but many were embedded with legacy disputes as well. To mention the best illustration, ‘Intermediary ’ could be one of them. Hon’ble Gujarat High Court in case of Material Recycling Association of India vs Union
