M/s Sundharams Private Limited (AAR) 2020 ITL (GST) 776
Whether applicant is entitled to avail Input Tax Credit under CGST in respect of taxes to be paid on....
Who is a 'Distinct Person' under GST
The concept of ‘Distinct Person’ has been newly introduced under the GST law. Under GST law, a sup....
Who is 'Related Persons' in GST
The term ‘Related Person’ has been defined in Explanation to Section-15 of CGST Act, 2017. As per....
Penalty under section 271(1)(c) not sustainable where notice issued by AO does not specify the limb under which the penalty has been initiated
Penalty under section 271(1)(c) is not sustainable where notice issued by A.O. does not specify the limb under....
Extension of due date of ITR for AY 2019-20
Due date of filing ITR for A.Y. 2019-20 has been extended from 31st July 2020 to 30th September 2020. ....
No penalty under section 271D& 271E for cash loans from close relatives
ITAT Bangalore in the case of Savita S. Gangadshetti v. Joint CIT held that the violation of section 269SS &am....
Tax Benefits Towards Education - Tuition Fees Of Children Under Section-80C + FAQs
In the light of government schemes, there is one propolling for children and education welfare. To promot....
GST e-invoicing to be mandatory from Oct. 1, 2020 for businesses with turnover of Rs. 500 Crores
According to the latest information and update, the Central Board of Indirect Taxes and Customs (CBIC) and gov....
GST on amusement park entry charges and rides like Toy Train & Pedal Boats
M/s Chandmal Narayandas Consortium (AAR-RAJ) 2020 ITL (GST) 53 No. RAJ/AAR/2019-20/24 dated 24-10-2019 Fac....
Deduction in respect of house rent paid under section 80GG
Deduction in respect of rent paid: [Section-80GG] Where you are a salaried employee and receiving H....