02 March 2021 |
Cabinet approves Production Linked Incentive Scheme for pharmaceuticals |
IDT |
02 March 2021 |
Cabinet approves Production Linked Incentive Scheme for pharmaceuticals |
IDT |
02 March 2021 |
Activities of liaison office do not amount to supply of service: Karnataka AAAR |
IDT |
25 February 2021 |
CBIC issues clarification on applicability of dynamic QR code |
IDT |
25 February 2021 |
Input tax credit on demo vehicles disallowed: Madhya Pradesh AAR |
IDT |
22 February 2021 |
SC directs the revenue to file affidavit on technical glitches faced during TRAN-01 filing |
IDT |
22 February 2021 |
Extension of alternate mechanism for resolving invoice mismatch errors in shipping bills |
IDT |
05 February 2021 |
MCA notifies effective date for various amended Rules |
Regulatory |
01 February 2021 |
MCA notifies effective date of amendments in Companies Act, 2013 |
Regulatory |
28 January 2021 |
MCA notifies effective date for amendments in CSR provisions |
Regulatory |
04 January 2021 |
Remission of Duties and Taxes on Exported Products Scheme implemented from 1 January |
FTP |
04 January 2020 |
Due date for furnishing annual return for FY 2019-20 extended |
GST |
23 December 2020 |
Indirect Tax Update: CBIC notifies certain restrictions in claiming input tax credit |
GST |
23 December 2020 |
CBIC notifies certain changes in GST registration process |
GST |
19 November 2020 |
Madras HC quashes levy of interest on ITC portion |
GST |
13 November 2020 |
ITC unavailable on medicines, food and beverages supplied to in-patients – Karnataka AAR |
GST |
13 November 2020 |
Government announces subsidy to employees and employers registered with EPFO |
PF |
12 November 2020 |
Union Cabinet approves Production-Linked Incentive (PLI) Scheme for 10 key sectors |
GST |
30 October 2020 |
Government issues FAQs on Manufacture and Other Operations in Warehouse Regulations, 2019 |
IDT |
30 October 2020 |
Government announces LTC scheme for non-central government employees |
DT |
30 October 2020 |
Government invites data from exporters for RoDTEP scheme |
IDT |
29 October 2020 |
Transition of cesses into GST disallowed: Madras HC |
GST |
29 October 2020 |
Government issues clarification on Manufacturing and Other Operations in Warehouse Regulations, 2019 |
IDT |
28 October 2020 |
Government extends last date of payment under the Vivad se Vishwas Scheme |
DT |
27 October 2020 |
Services provided by liaison office to its foreign head office constitutes ‘supply’ – Karnataka AAR |
GST |
26 October 2020 |
Due date for filing Form 9 and Form 9C for FY19 extended |
GST |
26 October 2020 |
Government extends due date of filing income tax return for FY20 |
DT |
23 October 2020 |
Government announces special cash package for central government employees |
DT |
19 October 2020 |
CBIC notifies various recommendations of 42nd GST Council meeting |
GST |
14 October 2020 |
E-way bill generation to be blocked from 15 October 2020 for GSTR-3B defaulters |
GST |
14 October 2020 |
CBIC issues clarification on cumulative ITC restriction applicable for February-August 2020 |
GST |
14 October 2020 |
Ministry of Finance issues press release clarifying certain aspect of annual return for FY 2018-19 |
GST |
07 October 2020 |
Government notifies Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020 |
Tax |
07 October 2020 |
42nd GST council meeting: Key recommendations/decisions |
GST |
06 October 2020 |
CBIC notifies certain changes in applicability of e-invoicing provisions |
GST |
06 October 2020 |
MP Amnesty Scheme: Settlement of arrears under indirect tax legislation |
IDT |
05 October 2020 |
Export of goods by sea or air: Last date for exemption on services of goods transportation extended |
GST |
05 October 2020 |
COVID-19: Date of compliance and completion of action under specified indirect tax laws extended |
IDT |
30 September 2020 |
Due date for filing annual return in Form 9 and reconciliation statement in Form 9C for FY 2018-19 extended to 31 October 2020 |
GST |
30 September 2020 |
No synchronisation with turnover required for passing ITC benefits – NAA |
GST |
30 September 2020 |
Madras HC upholds constitutionality of provisions relating to refund in case of inverted duty structure |
GST |
30 September 2020 |
Bihar Amnesty Scheme - Settlement of arrears under indirect tax legislation |
IDT |
25 September 2020 |
Government notifies Faceless Appeal Scheme, 2020 |
DT |
24 September 2020 |
Supply of common administrative services by HO to other units leviable to GST: Haryana AAR |
GST |
23 September 2020 |
Gujarat HC allows refund of unutilised ITC distributed by input service distributor to SEZ unit |
GST |
23 September 2020 |
Government raises FDI cap in defence sector to 74% |
Regulatory |
22 September 2020 |
COVID-19: CBIC notifies further reliefs under GST |
GST |
22 September 2020 |
Government of Kerala issues instructions pertaining to Kerala Amnesty Scheme, 2020 |
IDT |
21 September 2020 |
Offline tool to match auto-populated input tax credit in Form GSTR-2B released |
GST |
21 September 2020 |
CBIC issues instructions for recovery of interest on net cash tax liability |
GST |
16 September 2020 |
Refund of service tax on cancellation of flat booking allowed under GST |
GST |
15 September 2020 |
COVID-19: Supreme Court releases user guide for limited physical hearing |
Tax |
14 September 2020 |
GSTN releases set of FAQs on e-invoicing |
Tax |
11 September 2020 |
COVID-19: MCA directs extending time to hold AGM by three months |
Regulatory |
03 September 2020 |
DGFT notifies changes in the Merchandise Export from India Scheme |
IDT |
03 September 2020 |
Date of completion or compliance of action by authorities under the anti-profiteering provisions extended |
GST |
02 September 2020 |
Expenditure incurred on development of software platform which is subsequently abandoned is revenue in nature: Bangalore ITAT |
DT |
01 September 2020 |
Delhi HC hears batch of writ petitions challenging the constitutional validity of anti-profiteering provisions |
GST |
01 September 2020 |
ITC statement in Form GSTR-2B introduced for July 2020 on trial basis |
GST |
31 August 2020 |
GSTN launches new functionality in Form GSTR-2A for disclosing imports and SEZ supplies |
GST |
28 August 2020 |
ITC not available on services received for construction of laboratory: Telangana AAR |
GST |
27 August 2020 |
Interest on delay in payment of ‘net tax liability’ applicable from 1 September 2020 |
GST |
26 August 2020 |
COVID-19: Government amends export policy relating to PPE kits/masks |
IDT |
26 August 2020 |
Supply of food to Hospital on outsourcing basis liable to GST: Telangana AAR |
GST |
25 August 2020 |
Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 notified |
IDT |
25 August 2020 |
CBIC revises guidelines for conducting hearings through videoconferencing |
IDT |
24 August 2020 |
CBIC amends provisions related to GST registration |
GST |
21 August 2020 |
NAA sets aside penalty for profiteering as no specific penalty provisions existed prior to 1 January 2020 |
GST |
20 August 2020 |
Project Office established to carry on preparatory or auxiliary functions does not constitute a PE: Supreme Court |
DT |
20 August 2020 |
Manufacture and Other Operations in Special Warehouse Regulations, 2020 notified |
IDT |
19 August 2020 |
Court approved Scheme of Amalgamation cannot be termed as ‘colorable device’: Kolkata ITAT |
DT |
14 August 2020 |
Gujarat HC upholds constitutionality of provisions relating to place of supply in case of intermediary services |
GST |
14 August 2020 |
Government issues advisory on e-invoicing system |
GST |
13 August 2020 |
PM launches new tax platform – ‘Transparent Taxation – Honoring the Honest’ |
DT |
12 August 2020 |
Rajasthan HC allows petitioners to make application before the GST council to avail transitional credit |
GST |
11 August 2020 |
Last date for availing Kerala Amnesty Scheme, 2020 extended to 30 September |
IDT |
11 August 2020 |
GSTN issues FAQs and user manual for offline filing Form GSTR-4 by composition dealers |
GST |
05 August 2020 |
COVID-19: No sitting of CESTAT benches from 4 August 2020 to 14 August 2020 |
IDT |
05 August 2020 |
Gujarat HC allows refund of ITC on input services under inverted duty structure |
GST |
03 August 2020 |
Ministry of Commerce and Industry working on early resolution to MEIS issue |
IDT |
31 July 2020 |
COVID-19: Second phase of nationwide faceless assessment programme rolled out |
IDT |
31 July 2020 |
CBIC notifies e-invoicing for businesses with turnover above INR 500 crore |
GST |
30 July 2020 |
Marketing services to overseas client held as ‘intermediary services’ liable to IGST: AP AAR |
GST |
30 July 2020 |
Jaipur ITAT holds agricultural land to be an ‘immovable property’ for the purpose of Section 56(2)(vii)(b) |
GST |
29 July 2020 |
Government stops registration of MEIS scrips for shipping bills having LEO 1 April 2020 onwards |
IDT |
29 July 2020 |
SC directs no coercive action against Petitioner involved in alleged GST fraud |
GST |
28 July 2020 |
Supply of medicines, drugs, stents, implants, etc., to in-patients not liable to GST: AP AAR |
GST |
23 July 2020 |
COVID-19: Government amends export policy related to PPE kits/masks |
Customs |
22 July 2020 |
Government invites suggestions for review of existing customs law, procedures and exemptions |
Customs |
22 July 2020 |
CBIC and CBDT sign MoU to facilitate exchange of data |
Tax |
21 July 2020 |
Time limit prescribed for claiming transitional credits is mandatory and not directory: Madras High Court |
GST |
21 July 2020 |
GSTN issues interim measure for filing revocation of cancellation order pending in appeal channel |
GST |
20 July 2020 |
Pending GST registrations to be cleared under special drive by 30 July 2020: CBIC |
GST |
20 July 2020 |
ITC on vehicles hired for transportation of employees not available unless obligatory under any law: HP AAR |
GST |
16 July 2020 |
Finance ministry issues clarification on GST rate on hand sanitisers |
GST |
08 July 2020 |
Gujarat AAR holds sale of plots with primary amenities as provision of services, liable to GST |
GST |
07 July 2020 |
SC issues SOP for e-filing, mentioning, listing and conducting hearing through videoconference |
Tax |
07 July 2020 |
COVID-19: Update on Turant Suvidha Kendra and other initiatives |
IDT |
01 June 2020 |
Goa Amnesty Scheme: Settlement of arrears under indirect tax legislation |
IDT |
30 June 2020 |
Government to roll out facility of filing NIL return in Form GSTR-1 through SMS |
GST |
29 June 2020 |
CBIC extends date of compliance/completion of action under certain indirect tax laws |
IDT |
29 June 2020 |
Optional tax regime: CBDT notifies allowances eligible for deduction for individuals and HUFs |
DT |
29 June 2020 |
DGFT to launch e-platform for services related to foreign trade on 13 July 2020 |
IDT |
26 June 2020 |
CBIC issues notifications to give effect to 40th GST Council meeting recommendations |
GST |
26 June 2020 |
Goods shipped to overseas customer directly by foreign vendor are liable to IGST: Gujarat AAR |
GST |
25 June 2020 |
MCA extends date for board approval on certain matters via VC/OAUM to 30 Sept |
Regulatory |
25 June 2020 |
Demerger expense amortisation claim allowed in initial years, cannot be questioned in later years if no material change in facts: Kolkata ITAT |
DT |
25 June 2020 |
COVID-19: Government extends various time limits under direct tax and Benami laws |
DT |
24 June 2020 |
Resulting company eligible for accumulated losses claimed in revised return: Kolkata ITAT |
DT |
22 June 2020 |
COVID-19: Amendment in policy on export of personal protection equipment kits |
IDT |
23 June 2020 |
COVID-19: Update on faceless, contactless and paperless customs |
IDT |
22 June 2020 |
SC stays Delhi HC decision of holding transitional credit time limit ‘directory’ |
GST |
12 June 2020 |
Government issues FAQs on facility of filing NIL GST Return through SMS |
GST |
11 June 2020 |
AAR rejects application relating to transaction designed prima facie for tax avoidance |
DT |
11 June 2020 |
CBIC issues clarification on applicability of GST on director’s remuneration |
GST |
09 June 2020 |
Chennai ITAT invokes guardianship law, rejects tax-planning attempt through minor sons |
DT |
09 June 2020 |
Ex-factory supply of goods terminating in other state liable to IGST: Telangana AAR |
GST |
09 June 2020 |
Assam Amnesty Scheme: Settlement of arrears under indirect tax legislation |
IDT |
09 June 2020 |
COVID-19: Government rolls out facility of filing NIL GST return through SMS |
GST |
02 June 2020 |
Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips |
IDT |
09 June 2020 |
COVID-19: Government rolls out facility of filing NIL GST return through SMS |
GST |
02 June 2020 |
Relaxation from late filing fees for MEIS/SEIS applications and extension in validity of scrips |
IDT |
29 May 2020 |
COVID-19: Further extension of facility of accepting undertaking in lieu of bond |
IDT |
28 May 2020 |
Receipt of shares pursuant to internal family realignment not a gift/benefit: Delhi ITAT |
DT |
22 May 2020 |
India extends Safe Harbour Rules to cover FY20 |
TP |
19 May 2020 |
CBIC retrospectively gives power to prescribe time-limit for claiming transitional credits |
GST |
19 May 2020 |
COVID-19: New EPF Contribution rates notified for May, June and July 2020 |
PF |
19 May 2020 |
EPFO issues FAQs on transfer of EPF balance |
PF |
19 May 2020 |
COVID-19: DGEP’s response on certain operating issues pertaining to SEZ and EoU |
IDT |
15 May 2020 |
Benefit to be passed at each stock keeping unit level and not at entity or branch level – NAA |
GST |
13 May 2020 |
CESTAT amends Customs, Excise and Service Tax (Procedure) Rules, 1982 |
IDT |
12 May 2020 |
Salary received by an executive director is outside the purview of GST: Karnataka AAR |
GST |
11 May 2020 |
COVID-19: CBDT relaxes residency rule for individuals unable to leave India |
DT |
06 May 2020 |
FinMin amends Foreign Exchange Management (Non-debt Instruments) Rules 2019 |
Regulatory |
05 May 2020 |
COVID-19: CBIC notifies additional reliefs under GST |
IDT |
06 May 2020 |
Delhi HC holds time limit prescribed for claiming transitional credit as ‘directory’ in nature |
GST |
05 May 2020 |
US IRS issues set of FAQs for transfer pricing documentation |
TP |
04 May 2020 |
GST refund: Government cautions taxpayers on fake messages |
GST |
30 April 2020 |
Provision for transfer of balances lying in e-cash ledger effective from 21 April 2020 |
IDT |
29 April 2020 |
CBIC issues guidelines for conducting personal hearings through video conferencing |
GST |
28 April 2020 |
Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 extended till 30 September 2020 |
IDT |
22 April 2020 |
Facility to correct invoice mismatches between GST returns vis-a-vis customs data extended |
IDT |
22 April 2020 |
COVID-19: Extension of facility of accepting undertaking in lieu of bond |
IDT |
20 April 2020 |
Steps to be taken on commencement of new financial year – Indirect Tax |
IDT |
17 April 2020 |
COVID-19: EPFO issues FAQs on PF advance for employees |
PF |
17 April 2020 |
Business loss can be set off against dividend income from specified foreign companies: Mumbai ITAT |
DT |
16 April 2020 |
Clarification on manner of continuation of MEIS post implementation of RoDTEP |
IDT |
15 April 2020 |
Kerala Amnesty Scheme, 2020: Settlement of arrears under indirect tax legislation |
IDT |
15 April 2020 |
CBDT issues clarification on TDS from salary under new optional tax rate regime |
DT |
14 April 2020 |
RBI issues Guidelines for regulating Payment Aggregators and Payment Gateways |
Regulatory |
14 April 2020 |
CBIC introduces e-communication of Out of Charge copy of BoE and Gatepass |
IDT |
14 April 2020 |
COVID-19: CBIC issues clarifications on various aspects of relief measures announced |
GST |
13 April 2020 |
COVID-19: Government to contribute PF, labour ministry issues scheme guidelines |
PF |
10 April 2020 |
Salary paid to directors liable to GST under reverse charge: Rajasthan AAR |
GST |
10 April 2020 |
COVID-19: No basic customs duty and health cess on certain medical goods |
IDT |
10 April 2020 |
Appellate authority cannot condone delay beyond the time limit prescribed under the GST law: Orissa HC |
GST |
10 April 2020 |
COVID-19: CBIC introduces Special Refund and Drawback Disposal Drive |
IDT |
09 April 2020 |
COVID-19 relief measures: Government to immediately issue tax refunds |
Tax |
09 April 2020 |
COVID-19: Amendment in export policy of certain goods |
IDT |
07 April 2020 |
Section 14A disallowance not applicable to insurance company: Delhi HC |
DT |
06 April 2020 |
COVID-19: CBIC notifies recently announced indirect tax relaxation |
IDT |
03 April 2020 |
Government notifies PLI Scheme for Large Scale Electronics Manufacturing |
IDT |
03 April 2020 |
COVID-19: Government announces relief for employees registered with EPFO |
PF |
02 April 2020 |
CBIC issues various clarification on refund related issues |
GST |
01 April 2020 |
Gujarat HC directs petitioner to file claim on IGST refund paid on Ocean freight |
GST |
01 April 2020 |
Government issues Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 |
Tax |
01 April 2020 |
MCA introduces Companies Fresh Start Scheme, modifies LLP Settlement Scheme |
Regulatory |
01 April 2020 |
COVID-19: Government extends Foreign Trade Policy 2015-2020 till 31 March 2021 |
IDT |
01 April 2020 |
Government releases advisory for taxpayers to track status of their refund application |
GST |
01 April 2020 |
Finance Act 2020 gets enacted |
DT |
01 April 2020 |
Extension of validity of registration-cum-membership certificate beyond 31 March 2020 |
IDT |
31 March 2020 |
COVID-19 relief measures: CBDT extends validity of lower/nil deduction certificates till 30 June |
DT |
31 March 2020 |
Goods imported against AA/EPCG: IGST and compensation cess exemption extended till 31 March 2021 |
GST |
31 March 2020 |
CBIC revises GST rates on mobile phones, matchsticks and MRO services |
GST |
30 March 2020 |
Impact analysis: CBIC puts turnover cap for allowing refund of accumulated ITC |
GST |
27 March 2020 |
CBIC issues clarification on issues faced by entities covered under IBC |
GST |
27 March 2020 |
Cabinet approves extension of rebate on export of apparel and made-ups |
IDT |
27 March 2020 |
CBIC issues clarification on apportionment of ITC in cases of business re-organisation |
GST |
25 March 2020 |
Uttar Pradesh Amnesty Scheme provides waiver of outstanding interest and penalty |
IDT |
25 March 2020 |
CBIC issues notifications to give effect to 39th GST Council meeting recommendations |
GST |
25 March 2020 |
Union Cabinet approves production linked incentive scheme for electronics industry |
IDT |
25 March 2020 |
CBIC makes Aadhaar verification mandatory from 1 April 2020 |
GST |
25 March 2020 |
Union Cabinet approves production linked incentive scheme for electronics industry |
IDT |
24 March 2020 |
CBIC prescribes staggered due dates for filing various GST returns |
GST |
24 March 2020 |
COVID-19: SC extends period of limitation under all central and state Acts |
Tax |
24 March 2020 |
COVID-19: Government proposes various tax and regulatory relief measures |
Tax & Regulatory |
20 March 2020 |
Ministry of Commerce and Industry provides status on ‘export promotion schemes’ |
IDT |
20 March 2020 |
Maharashtra AAAR reverses its earlier order, holds conversion of coal received from principal into electricity constitutes ‘job work’ |
IDT |
20 March 2020 |
No GST on mobilisation advance received prior to GST implementation, says TN AAR |
GST |
20 March 2020 |
COVID-19: Ministry of Corporate Affairs issues advisory to corporates |
Regulatory |
19 March 2020 |
CBIC issues clarification regarding appellate process to be followed |
IDT |
18 March 2020 |
Government notifies the Direct Tax Vivad se Vishwas Act, 2020 |
DT |
16 March 2020 |
Cabinet approves scheme for Remission of Duties and Taxes on Exported Products |
IDT |
16 March 2020 |
Updates from the 39th GST Council meeting |
GST |
09 March 2020 |
AAR cannot reject application citing determination of place of supply as outside its purview: Kerala HC |
GST |
05 March 2020 |
MCA introduces LLP Settlement Scheme, 2020 to grant one-time condonation of delay in filing statutory documents by LLP |
Regulatory |
05 March 2020 |
MCA issues clarification on SPICe+ form |
Regulatory |
04 March 2020 |
SC dismisses SLP against HC order permitting TRAN-1 filing/revising beyond stipulated date |
GST |
04 March 2020 |
Delhi HC stays operation of NAA’s order in case of a leading healthcare giant |
GST |
03 March 2020 |
SEZ Act prevails over service tax law – CESTAT Chennai |
IDT |
02 March 2020 |
Himachal Pradesh government introduces Himachal Pradesh (Legacy Cases Resolution) Scheme, 2019 |
IDT |
28 February 2020 |
EPFO issues instructions for initiating an inquiry under the EPF Act |
PF |
28 February 2020 |
Sum received under a Keyman Insurance Policy assigned before 1 April 2014 not taxable: Indore ITAT |
DT |
26 February 2020 |
Calcutta HC directs maintaining status quo on service tax audit notices issued after GST implementation |
IDT |
24 February 2020 |
CBIC notifies single GST rate of 28% on lottery effective from 1 March 2020 |
IDT |
24 February 2020 |
SC directs transfer of pending writ petitions challenging NAA orders to Delhi HC |
GST |
24 February 2020 |
Novel Coronavirus - Government launches Help Desk to address issues in import and export of goods |
IDT |
19 February 2020 |
CBIC seeks public comments on Faceless e-Assessment for imported goods by 3 March 2020 |
IDT |
11 February 2020 |
SC refuses to interfere with HC’s order to accept GSTR-9/9C till 12 February 2020 |
IDT |
10 February 2020 |
CBIC extends time limit for submitting declaration in Form GST TRAN-01 to 31 March 2020 |
IDT |
07 February 2020 |
Government releases concept note and updated FAQs on e-invoice |
IDT |
07 February 2020 |
Rajasthan HC directs Revenue to accept return in Form GSTR-9/9C without late fees - Government challenges HC's order |
IDT |
06 February 2020 |
CBIC introduces additional information to be furnished in the electronic integrated declaration |
IDT |
05 February 2020 |
Provisions pertaining to IBC override GST provisions - NCLT |
Regulatory |
04 February 2020 |
Government issues FAQs on verification of vehicle number in e-way bill system |
IDT |
04 February 2020 |
Madras HC admits Revenue's appeal against order allowing transitional credit of various cesses |
IDT |
03 February 2020 |
Gujarat HC holds levy of IGST on ocean freight paid on imported goods 'ultra vires' |
IDT |
31 January 2020 |
CBIC issues standard operating procedure to be followed by exporters |
IDT |
29 January 2020 |
Introduction of rupee derivatives in International Finance Service Centre (IFSC) |
Regulatory |
13 January 2020 |
Extension of one-time amnesty scheme to furnish details of Outward Supplies till 17 January 2020 |
GST |
13 January 2020 |
IRDAI releases guidelines on repatriation of dividends by insurance intermediaries having majority by foreign investors |
Regulatory |
08 January 2020 |
Government extends Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 till 15 January 2020 |
GST |
07 January 2020 |
Madras HC holds provisions related to the Dispute Resolution Panel to apply prospectively from AY 2010-11 |
TP |
07 January 2020 |
CBDT notifies income tax return forms ITR-1 (Sahaj) and ITR-4 (Sugam) for FY 2019-20 |
DT |
03 January 2020 |
SEBI proposes introducing performance benchmarking and standardisation of private placement memorandum for AIFs |
Regulatory |
24 December 2019 |
CBIC issues clarification on generation and quoting of DIN on communication issued to taxpayers |
GST |
19 December 2019 |
CBIC notifies e-invoicing effective from 01 April 2020 |
GST |
19 December 2019 |
38th GST Council meeting updates |
GST |
18 December 2019 |
Recovery of salary from employee not leviable to service tax – Allahabad CESTAT |
IDT |
17 December 2019 |
DGFT prohibits clearance of online imported goods as 'gifts' through post or courier |
GST |
17 December 2019 |
Income enhanced under Advance Pricing Agreement eligible for deduction under section 10A – Pune ITAT |
TP |
16 December 2019 |
ITC benefit on actual basis and not on presumption is required to be passed on to the flat-buyer – NAA |
GST |
09 December 2019 |
CBDT releases third annual report of India’s Advance Pricing Agreement programme |
TP |
06 December 2019 |
Government releases FAQs on blocking and unblocking of e-way bill generation facility |
GST |
04 December 2019 |
CBIC relaxes timelines for filling appeal or application before the GSTAT for removing difficulty |
GST |
03 December 2019 |
IGST payable on ocean freight by importer irrespective of valuation methodology – Andhra Pradesh AAR |
GST |
28 November 2019 |
Delhi HC directs government to consider appropriate amendments in the GST law before formulating GSTAT |
GST |
26 November 2019 |
CBIC issues clarification on applicability of reduced GST rate to job-work services |
GST |
20 November 2019 |
Punjab and Haryana HC holds unutilised credit of pre-GST regime a ‘vested right’ |
GST |
19 November 2019 |
SEBI issues Operational Guidelines for implementation of the new FPI Regulations |
Regulatory |
12 November 2019 |
ITC on goods or services procured for giving incentives to dealers not allowed - Karnataka AAR |
GST |
12 November 2019 |
Madras HC allows transitional credit of cesses in the absence of expressed stipulation for lapse |
GST |
11 November 2019 |
MCA notifies Companies (Appointment and Qualification of Directors) Fifth Amendment Rules, 2019 |
Regulatory |
07 November 2019 |
Mumbai ITAT explains difference in tax treatment of sale of shares of Indian companies holding real estate as investment vis-à-vis those engaged in development of real estate |
DT |
22 October 2019 |
Recovery of 50% of parental insurance premium from employees, not 'supply of service’ – Maharashtra AAR |
GST |
18 October 2019 |
Builder has to pass on additional ITC benefits to the buyer: National Anti-Profiteering Authority |
GST |
11 October 2019 |
OECD releases proposal for ‘unified approach’ under Pillar One for public comments |
TP |
10 October 2019 |
Supply by Duty Free Shops to the outbound passenger constitutes exports – Bombay HC |
GST |
10 October 2019 |
Payment of outstanding tax dues cannot be a pre-condition for implementing a scheme of arrangement holds NCLAT |
Regulatory |
04 October 2019 |
No levy of service tax or sales tax on supplies by Clubs to its members – Supreme Court |
IDT |
03 October 2019 |
Winding up application barred by limitation not re-admissible under IBC: Supreme Court |
Regulatory |
01 October 2019 |
SEBI overhauls FPI Regulations |
Regulatory |
27 September 2019 |
ITC on inward supply used to provide free medical facilities to employees not available – Tamil Nadu AAR |
GST |
26 September 2019 |
Due date for claiming transitional credit is procedural in nature and not mandatory provision – Gujarat HC |
GST |
23 September 2019 |
37th GST Council meeting updates |
GST |
21 September 2019 |
Government promulgates Ordinance granting various tax concessions |
DT |
19 September 2019 |
EPFO launches e-nomination facility for its members |
PF alert |
14 September 2019 |
Government notifies E-assessment Scheme for faceless scrutiny of income-tax returns |
DT |
12 September 2019 |
Shareholders liable to capital gains on conversion of company into LLP: AAR |
DT |
06 September 2019 |
Services to demat account holder against interest-free deposit constitutes 'supply' and notional interest constitutes ‘consideration’ |
GST |
29 August 2019 |
Union Cabinet approves review of FDI policy for key sectors |
Regulatory |
26 August 2019 |
Input Tax Credit of CGST paid in Haryana not available in Rajasthan – Rajasthan AAAR |
GST |
22 August 2019 |
Insurance claim received by foreign parent towards erosion of financial interest in Indian subsidiary not taxable in India: ITAT |
GST |
21 August 2019 |
MCA notifies Companies (Share Capital and Debentures) Amendment Rules, 2019 |
Regulatory |
20 August 2019 |
Stock transfers should be valued at the actual open market value if available even when recipient is eligible for ITC – Tamil Nadu AAR |
GST |
14 August 2019 |
Gujarat High Court directs payment of interest on delay in granting refund of IGST |
GST |
12 August 2019 |
Supply of marketing and promotion services to foreign parent a composite supply of ‘intermediary’ service |
GST |
07 August 2019 |
Act of tolerating cheque dishonour constitutes a supply and is liable to GST - Maharashtra AAAR |
GST |
05 August 2019 |
RBI liberalises end-use restrictions on external commercial borrowings |
Regulatory |
02 August 2019 |
Key indirect tax amendments introduced in the Finance (No. 2) Act, 2019 |
GST |
31 July 2019 |
No penal proceedings in case of wrongly reflected transitional credit: Patna HC |
GST |
30 July 2019 |
Comprehensive amendments introduced in the India-China tax treaty |
DT |
23 July 2019 |
NCLT order approving scheme of arrangement does not absolve the requirement of obtaining statutorily required permissions: Madras HC |
Regulatory |
23 July 2019 |
CBIC clarification on issues related to supply of IT enabled services to overseas entity |
GST |
22 July 2019 |
Payments by Indian customers towards cloud computing fees not taxable as royalty under India-US DTAA |
DT |
19 July 2019 |
GSTR-3B is not a return holds Gujarat High Court |
GST |
17 July 2019 |
NCLAT upholds NCLT order rejecting scheme of arrangement involving companies carrying NBFC activities where RBI approval not taken |
Regulatory |
12 July 2019 |
Supply of additional quantity under a promotional scheme not leviable to GST – Maharashtra AAR |
GST |
11 July 2019 |
AAR does not have jurisdiction to decide on the constitutional validity of IGST levy on ocean freight: Madhya Pradesh AAR |
GST |
08 July 2019 |
Deferment of upfront storage fees over the period of contract without deferring the related expenditure violates matching principle |
DT |
08 July 2019 |
RBI introduces new mechanism for reporting annual return on Foreign Liabilities and Assets |
Regulatory |
03 July 2019 |
CBIC issues various notifications and circulars pursuant to the recommendations of 35th GST Council meet |
GST |
28 June 2019 |
SEBI introduces guidelines for enhanced disclosures by credit rating agencies |
Regulatory |
28 June 2019 |
Registration mandatory for manufacturer of exempt supplies if liable to pay under reverse charge mechanism – Maharashtra AAR |
GST |
26 June 2019 |
Gratuity payments to employees for services rendered to former employer allowable as a deduction: Delhi ITAT |
DT |
17 June 2019 |
NAA upholds profiteering charge against a builder for not passing additional ITC benefit |
GST |
12 June 2019 |
Payment by manufacturer to dealer against free service coupons liable to TDS under section 194C |
DT |
11 June 2019 |
ITC not allowed on lease rental paid during pre-operative period to the extent of capitalisation: WB AAAR |
GST |
07 June 2019 |
Court imposes imprisonment and fine on failure in timely deposit of TDS |
DT |
06 June 2019 |
RBI amends voluntary retention route for FPIs investing in Indian debt market |
Regulatory |
06 June 2019 |
NAA upholds profiteering charge against a builder for not passing ITC benefit arising on introduction of GST |
GST |
31 May 2019 |
Supply of goods to or from Duty Free Shops not liable to GST: Allahabad HC |
GST |
29 May 2019 |
ITC not allowed if input and input services used for repair of immovable property have been capitalised: Rajasthan AAR |
GST |
24 May 2019 |
ITC available on inputs and input services used for the construction of a mall to be used for leasing: Orissa HC |
GST |
23 May 2019 |
Subsidy received by Indian JV partner from foreign JV partner for making investment in the JV not taxable: Madras HC |
DT |
22 May 2019 |
Control and supervision test not the sole criterion for determining employer-employee relationship: Bombay HC |
GMS |
21 May 2019 |
ITC eligible when consideration for inward supply paid through book adjustments: WB AAR |
GST |
15 May 2019 |
RBI issues draft regulatory sandbox framework for ‘start-ups’ in FinTech space |
Regulatory |
15 May 2019 |
Salary received in NRE account not taxable on receipt basis if services rendered outside India: ITAT Kolkata |
DT |
10 May 2019 |
Construction services bundled with other related services constitute ‘composite supply’: West Bengal AAR |
GST |
09 May 2019 |
Supply of back office support services to overseas client regarded as ‘intermediary services’ |
GST |
01 May 2019 |
Maharashtra government lays down Industrial Policy 2019 |
IDT |
29 April 2019 |
Interest is payable on the total tax liability without adjusting ITC - Telangana HC |
GST |
29 April 2019 |
Salary taxable on accrual basis, despite subsequent waiver: Madras HC |
DT |
26 April 2019 |
Reimbursement of salary and related costs under secondment arrangement constitutes FTS: Chennai ITAT |
DT |
25 April 2019 |
Multiple counting of employees present on a single day not required for determining service PE - ITAT Mumbai |
DT |
24 April 2019 |
Refundable interest-free security deposit not chargeable to GST - Maharashtra AAR |
GST |
24 April 2019 |
CBIC issues clarification on utilisation of input tax credit under GST |
GST |
22 April 2019 |
Bangalore ITAT grants treaty benefit applying ‘centre of vital interest’ test under India-US tax treaty |
DT |
18 April 2019 |
Bangalore ITAT grants treaty benefit applying ‘centre of vital interest’ test under India-US tax treaty |
DT |
18 April 2019 |
Composite supply of ‘solar power generating system’ not classifiable as works contract: Uttarakhand AAR |
GST |
17 April 2019 |
Tax deduction of interest expense not allowed on its conversion into a fresh loan: SC |
DT |
15 April 2019 |
Supply' not involved in contract manufacturing of Indian made foreign liquor - Maharashtra AAR |
GST |
11 April 2019 |
VCF eligible for tax exemption on income from temporary investments in mutual funds - Mumbai ITAT |
DT |
11 April 2019 |
NCLAT classifies income tax, VAT and other statutory dues as ‘operational debts’ under IBC |
Regulatory |
10 April 2019 |
Supplier of management services to overseas entity not covered under the term ‘intermediary’ – Kerala AAR |
GST |
10 April 2019 |
CBDT notifies income tax return forms for financial year 2018-19 Click here to view key features of ITRs for: individuals and HUFs | companies and persons (other than individual and HUFs) |
DT |
10 April 2019 |
Supplier of management services to overseas entity not covered under the term |
GST |
09 April 2019 |
Transfer Pricing Officer to examine domestic transactions on specific reference from Tax Officer: Bombay HC |
TP |
05 April 2019 |
Recent AAAR and AAR decisions under the GST law |
GST |
02 April 2019 |
Option money received for grant of right of first refusal is a capital receipt: Delhi ITAT |
DT |