Important features of Changes/Amendments made in Budget -2011-12 pertaining to Excise, Service Tax and Cenvat Credit I Central Excise Duty. 1.1 The interest payable, under section 11AA and 11AB of CEA44 on delayed payment of ..
A Division Bench of the Kerala High Court considered the validity of section 17D(5) of the Kerala General Sales Tax Act, 1963. The said provision provided that appeals against the assessment orders issued under the fast track method shall lie wit ..
www.caclubindia.com/homepage/maheshkapasi MAHESH KAPASI E-Mail: maheshkapasi49@gmail.com Chartered Accountant ..
Section 40(b) of Income Tax Act places some restrictions and conditions on the deductions of expenses available to an assessee assessable as a partnership firm in relation to the remuneration and interest payable to the partners of such firm. The de ..
Rule 51A of Punjab VAT Rules has been added in the Punjab VAT Rules 2005 w.e.f 12-09-2008 to provide for the locking of TIN No of a dealer in certain circumstances. Locking the TIN no means the temporary stoppage of interstate moveme ..
INTRODUCTION Parliament is endowed with plenary powers of legislation, and that it is competent to legislate with prospective or retrospective effect but power to legislate retrospectively is upheld by Courts with a Caveat that such retrospective ..
Analysis of important Deduction available to individual under Chapter VI A of the Income Tax Act, 1961 Introduction There can be various sources of income. These sources of income are clubbed together in order to find o ..
RES JUDICATA IN TAX MATTERS By: - Pratyush Prasanna IVth B.S.L. LL.B ILS LAW COLLEGE Pune Meaning of Res Judicata Res Judicata is a phrase which ..
Almost all States under their respective VAT laws have made provisions for deduction of VAT from payment to be made to the works contractors at the time of the payment (popularly known as works contract tax or VAT TDS on works contract). The Punjab ..
By Jeevesh Mehta, Advocate PARTNER (TAXATION) AT MAVEN LEGAL LLP In India the I T Industry has been operat ..
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