Clause by clause analysis of GST Bills 2017 by the Institute of Cost Accountants of India (ICMAI)
The Institute of Cost Accountants of India (ICMAI) has issued a clause by clause analysis of the following Bills:
CGST Bill 2017,
UTGST Bill 2017,
IGST Bill 2017 and
Presentation on GST Bill – 2017.
These presentations can be accessed as under:
CGST: THE CENTRAL GOODS & SERVICES TAX ACT, 2017
CGST: THE CENTRAL GOODS & SERVICES TAX ACT, 2017
IGST: THE INTEGRATED GOODS & SERVICES TAX ACT, 2017
Presentation on GST Bill – 2017
Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…
When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…
ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…
Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…
Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…