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Epilfree is a non-laser hair removal option. Epilfree is a patented, pure natural European professional hair removal method that combines ease of use with remarkable results comparable to laser, but without constraints and cost. Epilfree, which is only available through a qualified professional, is a lifelong, non-laser hair removal technology…[Read more]

Growing flowers in an outside personalized flower pot or potted plants is usually a fantastic idea! You can do your assignment in phases to make it easier and faster. Some of the most popular steps are as follows:

Half-fill big pots with soil mixture. Plant Tags Can Be Saved by Using Water-Saving Crystals in the Soil
Clean up the bushes and take…[Read more]

Yes, interest is leviable in a case where TDS is not deducted but the deductee pays tax. 

As per proviso to Section 201(1), the payer shall not be deemed as an assessee in default if tax is not deducted but certain conditions as mentioned in the provision are fulfilled.

Further proviso to Section 201(1A), provides that where such assessee i…[Read more]

When food items are supplied as takeaways and the business premise doesn’t provide any facility to the customers to have the same consumed over there then such supply is treated as supply of goods i.e. such a supply will not get covered within the ambit of restaurant services.
Same is evident from the definition of restaurant services as per the…[Read more]

It was raised in CIT Vs. India Capital Markets by the revenue that TDS should be deducted on E-magazine subscription and on such failure there should be disallowance under section 40(a)(ia). It was raised by revenue that such subscription was in the nature of consultative nature.

However, the said contention was not admitted and it was held…[Read more]

Rule 6F of Income Tax Rules, 1962 provides for the definition of film artist. As per the said reference,

film artist means any person engaged in his professional capacity in the production of a cinematograph film whether produced by him or by any other person, as

(i) an actor;

(ii) a cameraman;

(iii) a director, including an assistant…[Read more]

When the show cause notice is issued without specifying the reasons for registration cancellation or just by picking up the same from the statue namely, noncompliance of any specified provisions of GST Act or rules made thereunder, then such a notice is considered vague and unlawful.
Same was held by the High Court vide. Dayamay Enterprise Vs…[Read more]

Notice issued in the name of amalgamating company which has ceased to exist after amalgamation, wherein the amalgamation scheme was approved by the High Court, would not be a valid notice. The same was held in “Gayatri Microns ltd. v. Assistant Commissioner of Income-tax” by the High Court of Gujarat(2020).  In such cases notice issued under…[Read more]

Section 95 of CGST Act defines Advance Ruling as “A decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in section 97 or section 100,in relation to supply of goods or services or both being undertaken or proposed to be undertaken BY THE APPLICANT”. This implies that the applicant s…[Read more]