| Home > Articles > Amit Bajaj 's articles |
Please Wait ..
Displaying 1 - 10 of 64 in 7 pages
Service Tax on BuildersOn 18 June 2013 at 12:04
The revenue and the builders have always been at dispute when comes to leviability of service tax on the consideration received in advance by the builders/developers from the prospective buyers of immovable property to be constructed. After the ne... 0 comments | 353 hits No disallowance of Input Tax Credit for merely not charging VAT separately in VAT invoiceOn 10 June 2013 at 11:18
Punjab VAT Tribunal in The 21st Century Builders and Engineers vs State of Punjab VSTI 2013 17 C-388 has held that input tax credit cannot be disallowed merely on the technical ground that VAT has not been charged separately in VAT invoice, when tax... 2 comments | 3367 hits Crucial date of sale for issuing C formsOn 26 November 2012 at 12:24
Many a times I have received a query from different parts of the country that what is the crucial date of sale to be taken while issuing of C forms under CST Act, 1956 i.e whether date of invoice or the date on which goods are received by the purcha... 13 comments | 3736 hits Works contract service after negative list - Part IOn 16 October 2012 at 12:39
Service portion in the execution of a works contract has been declared as service u/s 66E after the introduction of negative list. That means works contract service per se is not a service but it is a service because it has been declared to be a se... 7 comments | 12559 hits Lower/Nil rate of tax deduction certificate for worksOn 13 September 2012 at 12:22
It is ussualy seen that works contractors registered under Punjab VAT Act, 2005 have always refund to claim from the Excise & Taxation department due to the fact that their final tax liability is much lower/Nil than the tax deductions made u/s... 0 comments | 2884 hits Fishing inquiries unconnected with reasonsOn 01 August 2012 at 11:36It is generally seen in the reassessment proceedings u/s 147 of Income Tax Act, 1961, the assessing officers tend to make inquiries and ask ques... 0 comments | 2273 hits Restricted Input tax credit on inter-state stock transfersOn 03 July 2012 at 13:52
Restricted Input tax credit on inter-state stock transfers whether constitutional? Most of the States have legislated provision in their respective VAT Acts for allowing a restricted input tax credit on the goods purchased within State if such goo... 4 comments | 3329 hits Whether F form is required if goods are sent inter-stateOn 19 June 2012 at 12:00
Whether F form is required if goods are sent inter-state for job work or repairs? Section 6A of CST Act, 1956 provides that if a dealer claims that he is not liable to pay CST on an interstate movement of goods due to the reason that it is not sa... 4 comments | 12509 hits Persons carrying on agency business or earning commissionOn 24 May 2012 at 11:45
Persons carrying on agency business or earning commission income should revise their return for A.Y 2011-12, if original return filed u/s 44AD In the Finance Bill 2012 section 44AD has been amended retrospectively w.e.f A.Y. 2011-12 to the effec... 6 comments | 5073 hits Constitutional provisions relating to taxationOn 15 May 2012 at 15:18
Constitution is the foundation and source of powers to legislate all laws in India. Parliament, as well as State Legislatures gets the power to legislate various laws from the Constitution only and therefore every law has to be within the vires of t... 3 comments | 3977 hits
|
Quick Links
Browse by Category
|
