GST applicability on work executed under JDA on land owner’s portion on the value at the time of transfer of possession of land owner’s’ portion of flats-AAR Ruling ABCAUS Case Law Citation:ABCAUS 3115 (2019) (08) AAR Important case law relied upon by the parties:Vaswani Estates Developers Pvt. Ltd …

Application of correct limb of penalty u/s 271(1)(c) is a question of fact and not a question of law. ITAT dismissed issue raised before it for the first time ABCAUS Case Law Citation:ABCAUS 3114 (2019) (08) ITAT Important case law relied upon by the parties:Sundaram Finance 403 ITR …

If business not closed down, expenses allowed u/s 37(1) even if turnover was low as it was temporary lull which assessee was trying to revive – ITAT ABCAUS Case Law Citation:ABCAUS 3113 (2019) (08) ITAT The instant appeal had been filed by the assessee against impugned order passed …

43 FAQs on Sabka Vishwas Legacy Dispute Resolution Scheme 2019 Chapter V of the Finance (No.2) Act, 2019 contains provisions regarding Sabka Vishwas (Legacy Dispute Resolution ) Scheme 2019. The Clauses 119 to 134 of Finance (No.2) Bill, 2019 contains the provisions related the Scheme. The Scheme aims …

Government notifies provisions of Part I, IV, VI & VII of Chapter VI of the Finance (No. 2) Act, 2019 (23 of 2019)  with effect from 9th day of August, 2019. MINISTRY OF FINANCE(Department of Financial Services) NOTIFICATION New Delhi, the 9th August, 2019 S.O. 2899(E).─In exercise of …

CA, CS & CMA qualified for appointment as arbitrator under The Arbitration & Conciliation Amendment Act 2019 The Arbitration and Conciliation (Amendment) Act, 2019 (the amended Act) has received the assent of the President on 9th August, 2019. The Arbitration and Conciliation Act, 1996 (the old Act) did …