Electronic commerce operator liable to GST on House-keeping services such as plumbing, carpentering etc.  Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2017-Integrated Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R……(E).- In exercise of the powers conferred by sub-section (5) of section 5 of …

CGST-Rates reduced for composite supply of works contract to Government, GTA, Transport of passengers by motorcab, printing of newspapers, books, periodical etc MINISTRY OF FINANCE (Department of Revenue) Notification No. 20/2017-Central Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R. 1045(E).—In exercise of the powers conferred by sub-section (1) …

Penalty u/s 271(1)(c) invalid for assessment made in search cases u/s 158BC of the Income Tax Act. Penalty proceedings initiated and completed under wrong sections invalid-ITAT ABCAUS Case Law Citation: ABCAUS 2040 (2017) (08) ITAT Assessment Year :  Block Period 1987-88 to 1997-98. Brief Facts of the Case: …

Special audit of UP VAT refunds issued in FY 2016-17 and 2017-18 till July 2017 ordered where single refund amount was Rs 10 lakhs or more. Special audit of UP VAT refunds  Commissioner , Uttar Pradesh Commercial Tax has issued order for special audit of refunds issued during …

Delay in submission of form 15G 15H not make bank assessee in default for non deduction of tax at source. Demand can not be raised without verification of Forms – ITAT ABCAUS Case Law Citation: ABCAUS 2039 (2017) (08) ITAT The Grievance: This appeal was preferred by the …

Exemption us 10(23)(C)(vi)- By not applying provisions of the Right of Education Act, it cannot be said that the assessee is not doing any genuine educational activities. ABCAUS Case Law Citation: ABCAUS 2038 (2017) (08) HC Important Case Laws Cited/relied upon by the parties: Amrawati Welfare Society vs. …