Taxcharcha

Author : Team Taxcharcha

1096 Posts - 5 Comments
Income TaxRecent Case Laws

When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods. Such payment is meant for charity and is received and held in trust by the seller – SC

Team Taxcharcha
by Team Taxcharcha01153
    [docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/Supreme-Court-Civil-Appeal-No.-5282-of-2005.odt” comments=”true” SVG=”true”]   To Download order, Supreme Court Civil Appeal No. 5282 of 2005...
GSTLatest

Extension of Due date of GSTR 1 of Taxable persons having turnover more than Rs. 1.5 Crores to 13-04-2019

Team Taxcharcha
by Team Taxcharcha0684
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/notfctn-17-central-tax-english-2019.odt” comments=”true” SVG=”true”]...
Company LawLatest

Only declaration by first subscriber(s) and director(s) in INC-9 is mandatory and affidavit is NOT required to be filed. It may be noted while filing SPICe forms for incorporation of Companies.- MCA

Team Taxcharcha
by Team Taxcharcha01547
Stakeholders are requested to please note that Filing of affidavits (from each of the subscribers to the memorandum and from persons named as the first directors, if...
CGST CircularsGST

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 (first supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year)issued

Team Taxcharcha
by Team Taxcharcha0814
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/circular-cgst-97.odt” comments=”true” SVG=”true”]...
Income TaxRecent Case Laws

Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable.- ITAT Delhi

Team Taxcharcha
by Team Taxcharcha0743
    [docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/ITAT-Delhi-05.04.2019_2019-1.odt” comments=”true” SVG=”true”]   To Dowload , Shree Mahadev Cotex Vs ITO. ITA No. 6447/Del/2018...
Income TaxRecent Case Laws

Even if no activity has been carried out by the assessee-society towards its objects, it would not make the assessee-society disentitle for approval under section 80G of the I.T. Act. – ITAT Delhi

Team Taxcharcha
by Team Taxcharcha0606
    [docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/ITAT-Delhi-04.04.2019-2.odt” comments=”true” SVG=”true”] To Download, Kedar Educational Society. Vs The CIT (Exemption), Chandigarh. ITA No. 7708/Del/2018...
Income TaxRecent Case Laws

Where the notice issued by the CIT(A) was not served on the assessee and the CIT(A) passed the order ex-parte on the non appearance of the assessee. The same remanded back to the CIT(A) – ITAT Delhi

Team Taxcharcha
by Team Taxcharcha0713
Facts of the case : Notice of hearing was sent to the assessee on 02.08.2018 by Speed Post. However, the same was returned back with...
CGST Tax NotificationsGST

Notification No. 09/2019-Central Tax (Rate) ,dt. 29-03-2019 Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).

Team Taxcharcha
by Team Taxcharcha0617
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/03/notfctn-9-2019-cgst-rate-english.odt” comments=”true” SVG=”true”]...
CGST Rate NotificationGST

Notification No. 08/2019-Central Tax (Rate) ,dt. 29-03-2019 Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.

Team Taxcharcha
by Team Taxcharcha0680
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/03/notfctn-8-2019-cgst-rate-english.odt” comments=”true” SVG=”true”]...
CGST Rate NotificationGST

Notification No. 07/2019-Central Tax (Rate) ,dt. 29-03-2019 – Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.

Team Taxcharcha
by Team Taxcharcha0755
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/03/notfctn-7-2019-cgst-rate-english.odt” comments=”true” SVG=”true”]...
CGST Rate NotificationGST

Notification No. 06/2019-Central Tax (Rate) ,dt. 29-03-2019 – Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.

Team Taxcharcha
by Team Taxcharcha0728
[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/03/notfctn-6-2019-cgst-rate-english.odt” comments=”true” SVG=”true”]...