Tag: agent principal releationship
Notice can be served on Chartered Accountant as agent of assessee when CA holds Power of Attorney of the Company for the relevant AY – Supreme Court ABCAUS Case Law Citation:ABCAUS 3178 (2019) (10) SC Important case law relied upon by the parties:State of Rajasthan v. Basant Nehata 2005 (12) SCC 77 Notice …
Scope of principal and del-credere agent relationship under CGST Act – CBEC Clarification Circular No. 73/47/2018-GST F. No. 20/16/04/2018- GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 5th November, 2018 The Principal …
Scope of Principal-agent relationship as per Schedule I of the CGST Act viz-a-viz Indian Contract Act 1872. Issue of invoice by agent in own/principal name Circular No. 57/31/2018-GST CBEC-20/16/4/2018-GST Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs GST Policy Wing …
