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Salient features of GST Constitutional Amendment Bill
Seeking to create a seamless and common market for Goods and Services across the Country, Finance Minister Mr. Arun Jaitley presented the Constitution (122nd Amendment) Bill, 2014 on Goods and Services Tax (GST) in Lok Sabha on Friday,
Key amendments in Companies Act, 2014
KEY AMENDMENTS IN COMPANIES ACT, 2014 BY THE COMPANIES (AMENDMENT) BILL, 2014 Companies Act, 2013 was notified after a long period on 29th August, 2013. The Companies Act inbounds the strength of business. The Companies are base of financial structur
New Year Resolution: Have A 'Stop Doing' List
The difference between successful people and very successful people is that very successful people say No to almost everything. (Warren Buffet)The new-year 2015 is approaching and as usual we all would start to write down
Transfer Pricing adjustment on Corporate guarantee
TP adjustment on Corporate guarantee 1. [TS-208-ITAT-2014(CHNY)-TP] Transfer of shares in subsidiary, by way of 'gift', to an overseas step down subsidiary (in Cayman Island), not taxable as capital gains u/s 45; Such transfer 'without an
Service Tax on Commission Agent dealing in Import-Export
Service Tax on Commission Agent Service on Import-Export of Goods By CA Swapnil Munot In order to promote the Exports, Government of India has given big relief to industries in India, by exempting the service tax on
Union Cabinet approves GST Constitution Amendment Bill
Dear Professional Colleague, Union Cabinet approves GST Constitution Amendment Bill The Union Cabinet, on Wednesday, December 17, 2014 has approved the Constitutional Amendment Bill on Goods and Services Tax (GST), taking a step towards
Reverse charge & partial reverse charge mechanism in ST
Service Tax is levied under Section 66B of the Finance Act, 1994 as amended up to date. Section 68(1) confers liability to pay service tax on service provider but section 68(2), which has overriding effect over section 68(1), confers liability to pay
Supreme Court: Mobile charger is not a part of cell phone
Honble Supreme Court has delivered a landmark verdict in the matter of STATE OF PUNJAB & ORS. v. NOKIA INDIA PVT. LTD. & pronounced that the mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone. B
Intermediary redefined - relevance of NT 42/2012 lost?
Intermediary redefined relevance of Notification 42/2012 lost? With the final Budget 2014 an amendment was proposed to change the definition of intermediary. The new definition introduced the words ..or supply of
CENVAT on Capital Goods - Part I
CENVAT credit is available on inputs, input services and capital goods. Rule 2(a) of Cenvat Credit rules, 2004 defines "Capital Goods"
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