Provisions of mandatory Pre-deposit under Section 35 of the Central Excise Act, 1944 are not ultra-virus or unconstitutional Recently, the Allahabad High Court in the case of Ganesh Yadav Vs. Union… Read More
Putting Safety barriers on National Highway are relatable to "roads", hence exemption under RVAT available Recently, on 9th July 2015 Rajasthan High Court in the case of Commercial Taxes Officer… Read More
All ABOUT SUPPORT SERVICES OF BUSINESS OR COMMERCE UNDER SERVICES TAX “Support Services of Business or Commerce” means services provided in relation to business or commerce and includes evaluation… Read More
INSTRUCTIONS REGARDING MAINTENANCE OF RECORDS IN ELECTRONIC FORM AND AUTHENTICATION OF RECORDS BY DIGITAL SIGNATURE–MANNER OF VERIFICATION-REG. Kind attention is invited to sub-rule (5) of rule 10 of Central Excise… Read More
HIGHLIGHT ON USE OF DIGITAL SIGNATURE The government of India has in the recent past launched its dream initiative of ‘Digital India’ which promises to integrate the government departments and the… Read More
CENTRAL BOARD OF DIRECT TAXATION - INCOME TAX DEPARTMENT NOTIFIES FORM 6 –TO ENABLES ONLINE DECLARATION OF BLACK MONEY OUTSIDE INDIA The Online filing of Form 6 under The Black… Read More
Validation of tax-returns through Electronic Verification Code The Central Board of Direct Taxes ('CBDT') vide Notification No. 41/2015 dated 15.04.2015 has introduced Electronic Verification Code ('EVC') as one of the modes for… Read More
States not empowered to levy VAT on transfer of immovable property- under normal provision Recently, on 22.04.2015, P&H High Court in CHD Developers v. State of Haryana & Ors. (TS-147-HC-2015(P&H)-VAT)… Read More
Whether importing decorative goods predominantly made by handis classified as Handicrafts– Delhi VAT Recently in the case of AME De Verre (P.) Ltd. V Commissioner Trade and Taxes (2015) 57 taxmann.com 147 (Delhi) it has… Read More
Guidelines for Detailed Manual Scrutiny of Service Tax Returns w.e.f. August 1, 2015 The Central Board of Excise and Customs (‘CBEC’) vide Circular No. 113/07/2009-ST dated April 23, 2009 had laid… Read More