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News

Recommendations of the 49th GST Council Meeting

The 49th GST Council meeting held on 18th February 2023 has made the following…
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23 Feb 2023Comments: 0

ITC of tax paid on expenditures incurred to combat COVID-19 – A sigh of relief or a matter of concern

Introduction While we write this article, the entire world is suffering through…
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22 May 2020Comments: 0

COVID-19 together with new Tax Regime – Silver Lining for “Make in India”

The Indian Government launched its “Make in India” initiative in the year…
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22 May 2020Comments: 0

Taxation of amount received by a partner for reduction in profit sharing ratio

Controversies in taxation of partnership firms and partners are quite common as…
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22 May 2020Comments: 0

Removal of defect u/s 139(9) in return dates back to original return

The Income Tax Act, 1961 provides a comprehensive mechanism for dealing with…
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22 May 2020Comments: 0

Refunds amounting to Rs. 26,242 crore issued since 1st April, 2020

Central Board of Direct Taxes (CBDT) has issued tax refunds worth Rs.…
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22 May 2020Comments: 0

DVDs/CDs supplied with software to use it as application are not ‘e-books’, ineligible for 5% GST

Where assessee/dealer is engaged in publishing law journal in print and selling…
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21 May 2020Comments: 0

ITC on Construction and Works Contract Services

In the flashy world we live in, splurging on interior decoration and…
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21 May 2020Comments: 0

GST Implications in Joint Development Agreement Involving Sale of Plotted Land

Land is a State subject as per Entry 18in List II of…
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21 May 2020Comments: 0

Agricultural Income under Income Tax Act, 1961

Income Tax have various contentious issues despite being one of the oldest…
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21 May 2020Comments: 0
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