Month: April 2019
Seed certificates tags charges of State Governments/Seed Certification Agencies exempt from GST – CBIC Clarification Circular No. 100/19/2019-GST F. No. 354/27/2019-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit **** North Block, New Delhi, Dated the 30th April, 2019 To, The Principal Chief Commissioners/ …
GST exemption on the upfront amount payable in installments for long term lease of plots Circular No. 101/20/2019-GST F. No. 354/27/2019-TRUGovernment of IndiaMinistry of FinanceDepartment of RevenueTax Research Unit**** North Block, New Delhi,Dated the 30th April, 2019 To,The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioner of Central Tax …
Amalgamation order held ultra vires Section 396 of the Companies Act, and violative of Article 14 of the Constitution of India – Supreme Court ABCAUS Case Law Citation: ABCAUS 2897 (2019) (04) SC Important Case Laws Cited/relied upon by the parties Prem Nath Raina v. State of Jammu …
Income Tax Department to share information with GSTN-Type of data to be shared F. No. 225/105/2019/ITA.II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 30th April, 2019 In exercise of powers conferred under section 138(1)(a) of the Income tax …
13 tests to determine if land is agricultural or not. High Court declares ITAT order as perverse in allowing capital gain exemption u/s 2(14)(iii) ABCAUS Case Law Citation: ABCAUS 2896 (2019) (04) HC Important Case Laws Cited/relied upon by the parties Sarifabibi Mohmed Ibrahim & Others Vs. Commissioner …
ICSI issues 35 Frequently Asked Questions (FAQs) on E-Form Active Q.1. What is E-form ACTIVE? ACTIVE stands for Active Company Tagging Identities and Verification. The Ministry of Corporate Affairs has introduced the same for address validation of Active companies. Q.2. What is the applicability of the form? The …
ICSI cautions members on resorting to unscrupulous practices by undertaking multiple appointments and resignations solely for e-form INC 22A (ACTIVE) compliance Dear Professional Colleague, Subject: Filing of e-Form INC 22A (ACTIVE) – ADVISORY As per Rule 25A of the Companies (Incorporation) Rules, 2014 inserted through the Companies (Incorporation) …
Mutual fund schemes investing in exchange traded commodity derivative may hold underlying goods in physical settlement of contracts or appoint a custodian SECURITIES AND EXCHANGE BOARD OF INDIA NOTIFICATION Mumbai, the 26th April,, 2019 Securities and Exchange Board of India (Mutual Funds) (Amendment) Regulations, 2019 No. SEBI/LAD-NRO/GN/2019/011.—In exercise …
Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either for Sections. ABCAUS Case Law Citation: ABCAUS 2895 (2019) (04) HC Important Case Laws Cited/relied upon by the parties CIT vs. Bosotto Brothers Limited CIT Vs. M/s A.R. …
India-USA agreement on exchange of Country-by-Country reporting notified by CBDT MINISTRY OF FINANCE (Department of Revenue) Notification No. 37/2019 New Delhi, the 25th April, 2019 (INCOME TAX) S.O.1653(E).—Whereas an Inter-Governmental Agreement for Exchange of Country-by-Country Reports was entered into by the Government of the Republic of India and the Government …
