{"id":3987,"date":"2018-04-25T23:52:25","date_gmt":"2018-04-25T18:22:25","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3987"},"modified":"2021-08-11T13:36:23","modified_gmt":"2021-08-11T08:06:23","slug":"corporate-and-professional-updates-25th-april-2018","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-april-2018\/","title":{"rendered":"corporate and professional updates 25th April 2018"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6acbc28b17b3f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6acbc28b17b3f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-april-2018\/#Direct_Tax\" >Direct Tax:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-april-2018\/#Indirect_Tax\" >Indirect\u00a0Tax:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-april-2018\/#FAQ_on_E-WAY_BILLS\" >FAQ on E-WAY\u00a0BILLS:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-updates-25th-april-2018\/#Key_dates\" >Key dates:<\/a><\/li><\/ul><\/nav><\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" src=\"https:\/\/nebula.wsimg.com\/f7e64d0a11db5fbf52fc402c9413ad4b?AccessKeyId=257631260A7E0C08008A&amp;disposition=0&amp;alloworigin=1\" alt=\"Image result for corporate and professional\" \/><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Direct_Tax\"><\/span><strong><em><span style=\"text-decoration: underline;\">Direct Tax:<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>It is a fundamental rule of law of <a href=\"https:\/\/carajput.com\/blog\/taxes-on-income-received-from-blogging-under-income-tax\/\">taxation<\/a> that, unless otherwise expressly provided, income cannot be taxed twice. A taxing Statute should not be interpreted in such a manner that its effect will be to cast a burden twice over for the payment of tax on the taxpayer unless the language of the Statute is so compelling that the court has no alternative than to accept it. In a case of reasonable doubt, the construction most beneficial to the taxpayer is to be adopted\u00a0Mahaveer Kumar Jain vs. CIT (Supreme Court)<\/li>\n<li>Delhi HC reverses ITAT order for AY 1999-2000, rejects substitution of market value as full value of consideration for sale of shares by assessee (an individual) to its related entity\u00a0[TS-197-HC-2018(DEL)]<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Indirect_Tax\"><\/span><strong><em><span style=\"text-decoration: underline;\">Indirect\u00a0Tax:<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CESTAT Delhi held that\u00a0No Service Tax on Sale of Books and Materials to Franchise\u00a0M\/s Jet king Info train Ltd Vs. CC Delhi-I (CESTAT Delhi)<\/p>\n<p><a href=\"https:\/\/carajput.com\/gst\/gst-audit.php\">GST Audit<\/a> program may be prepared considering the various aspects to be covered in the report, i.e., checks to be performed to verify the following:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Whether the books of account and related records maintained are sufficient for verification of the correctness, completeness and accuracy of the returns.<\/li>\n<li>Whether the annual <a href=\"https:\/\/carajput.com\/blog\/tag\/filing-of-income-tax-return\/\">return<\/a> filed reflects the correct figures and includes all the transactions effected during the year that require disclosure.<\/li>\n<li>Whether the value of outward supplies, and inward supplies declared in the annual return includes all the outward supplies and inward supplies, respectively, effected during the year.<\/li>\n<li>Whether the inclusions and exclusions to \/ from the value of supply are in accordance with the provisions of the law.<\/li>\n<li>Whether the exemptions claimed in the annual return are in conformity with the provisions of the law;<\/li>\n<li>Whether the amount of ITC determined as\u00a0 eligible and ineligible have been determined in accordance with the provisions of the law.<\/li>\n<li>Whether the classification of outward supplies, rate and amount of tax thereon, and nature of tax, is correct.<\/li>\n<li>Whether the other information given in the return is correct and complete.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"FAQ_on_E-WAY_BILLS\"><\/span><strong><em><span style=\"text-decoration: underline;\">FAQ on E-WAY\u00a0BILLS<\/span><\/em><\/strong><strong><em>:<\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li><span style=\"text-decoration: underline;\">Query<\/span>:\u00a0Can Part-B of e-way bill be entered by any transporter?<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><span style=\"text-decoration: underline;\">Answer<\/span>:\u00a0Part-B can be entered only by the generator of the EWB and transporter assigned in it. That is, the generator of EWB indicates who is authorized to move the goods by entering his transporter id. Only such transporter can login and update the Part-B.<\/li>\n<\/ul>\n<p>Read our articles:<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/e-invoice-mechanism-under-the-gst\/\">E-Invoice Mechanism under the GST<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/blocking-the-e-way-bill-creation-system-if-fails-to-file-gstr-3b-gstn\/\">Blocking\/Unblocking the E-Way Bill creation system if fails to file GSTR-3B: GSTN<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\">Reasons for the Movement of Goods under the GST<\/a><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Key_dates\"><\/span><strong><em><span style=\"text-decoration: underline;\">Key dates:<\/span><\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li>GSTR-1 for the taxpayers with annual turnover up to Rs 1.5 cr for the January to March on Quarterly basis:\u00a030.04.2018<\/li>\n<li>Payment of <a href=\"https:\/\/carajput.com\/tds.php\">TDS\/TCS<\/a> collected in March:\u00a030.04.2018<\/li>\n<li>E-filing of form 15G\/H for March Quarter:\u00a030.04.2018<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; Direct Tax: It is a fundamental rule of law of taxation that, unless otherwise expressly provided, income cannot be taxed twice. A taxing Statute should not be interpreted in such a manner that its effect will be to cast a burden twice over for the payment of tax on the taxpayer unless the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,172,9,4,1],"tags":[1472,1294,1209,1475,1296,1473,1474,1481,1298,1297,1295],"class_list":["post-3987","post","type-post","status-publish","format-standard","hentry","category-direct-tax","category-gst","category-income-tax","category-indirect-tax","category-others","tag-books-of-account-and-related-records-maintained-are-sufficient-for-verification-of-the-correctness","tag-due-dates","tag-e-way-bills","tag-fundamental-rule-of-law-of-direct-taxation","tag-gst-audit","tag-information-to-be-given-for-gst-return","tag-key-dates-for-gst-returns","tag-market-value-as-full-value-of-consideration-for-sale-of-shares","tag-market-value-is-not-as-full-value-of-consideration-for-sale-of-shares","tag-no-service-tax-on-sale-of-books-and-materials","tag-part-b-of-e-way-bill"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Direct Tax: It is a fundamental rule of law of taxation that, unless otherwise expressly provided, income cannot be taxed twice. 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