The AAR Maharashtra, in the case of M/s. The Nisarga Consultancy, In Re [Order No. GST-ARA-21 of 2023-24/2024-25/B-55 dated July 31, 2024] ruled that no tax will be leviable on work allotted by Maharashtra Jeevan Pradhikar ("MJP") as per of Jal Jeevan Mission ("JJM") which is a mission of Government

The Hon'ble Delhi High Court in the case of JV Creatives (P.) Ltd. v. Principal Additional Director General, DGGI, Gurugram Zonal Unit [W.P. (C) No. 10042 of 2024 dated July 23, 2024] dismissed the writ petition filed against the order of provisional attachment passed under Section 83 of the Central

The Hon'ble Madras High Court in the case of M/s S.R.S. Construction v. The State Tax Officer (Data Analytics) [Writ Petition (MD) Nos. 16214 & 16276 of 2024 dated July 19, 2024] set aside the orders which have been signed by the same officer in dual capacity, holding that such orders are liable to

The Hon'ble Karnataka High Court in the case of Hitachi Energy India Ltd. v. State of Karnataka and Ors. [Writ Petition No. 14111 of 2024 dated July 02, 2024] allowed the writ petition and further affirmed that the date of provisional acknowledgment for appeal filed would be considered as the date o

The Hon'ble Madras High Court, in the case of M/s Sri Shanmuga Motors v. State Tax Officer [Writ Petition No. 11737 of 2024 dated June 03, 2024] had set aside the Appellate Order and directed the Department to hear the appeal on merits which has been filed beyond the condonable period for filing of

The Hon'ble Delhi High Court in the case of M/s Sanjay Sales India v. Principal Commissioner of Department of Trade and Taxes, Government of NCT, Delhi [Writ Petition (Civil) No. 10234 of 2024 dated July 26, 2024] held that the application for the cancellation of the GST registration cannot be denie

The Hon'ble Supreme Court in the case of The Additional Commissioner of Commercial Taxes v. M/s Shankara Infrastructure Materials Ltd. [arising out of SLP (Civil) No. 5504 of 2022 dated October 14, 2024] granted leave and allowed appeal, wherein M/s. Shankara Infrastructure Materials Ltd. ("the Resp

Сразу два «Хищника» выйдут в 2025 году, рассказал Стив Асбелл, глава студии 20th Century Studios. В планах у компании также продолжение фильма «Чужой: Ромул».

Один из «Хищников» — это фильм с подзаголовком «Пустоши» и Эль Фаннинг в главной роли, он выйдет 7 ноября 2025-го. Второй — пока секретный, его должны выпустить перед «Пустошами». Обе части снял Дэн Трахтенберг, режиссер «Добычи».

Над продолжением фильма «Чужой: Ромул» работает его режиссер Феде Альварес. Новое соглашение с ним пока не заключили, но у постановщика уже есть идея, каким должен быть сиквел.

Глава 20th Century Studios также не исключил, что в дальнейшем студия займется и новым «Чужим против Хищника».

In this digital world where staying connected is like breathing, we often rely on public charging stations to keep our devices juiced up. But hold your horses! While these stations might seem like a lifesaver, especially in busy places like airports,

Smart home technology is no longer a luxury reserved for the affluent. With advancements in technology, affordable smart home devices are now within reach for tech enthusiasts in India. These gadgets offer convenience and efficiency without straining your budget. Smart lighting

Efforts to shape the policies of President-elect Donald Trump through Elon Musk are already underway. On Friday, Americans for Responsible Innovation (ARI), a nonprofit AI advocacy group, initiated a public petition urging Trump to appoint Musk as his special adviser on

LG has introduced a new stretchable display that can expand by 50% from its original size. This innovative technology allows the screen to grow from 12 inches to 18 inches with a simple pull. The display is designed to endure up

Amazon is developing smart eyeglasses aimed at enhancing the efficiency of its delivery drivers during the final stage of package deliveries. These glasses, still under development, will feature a small screen to provide turn-by-turn navigation. This innovation is intended to guide

The merger between Reliance Jio's Viacom18 and Star India Private Limited is set to transform India's streaming landscape. This collaboration will introduce a new OTT platform, likely named Jio Star, combining JioCinema and Disney+ Hotstar. The domain jiostar.com is live, hinting

Microsoft's latest Windows 11 Insider Beta Build (22635.4445) introduces a hidden universal Share button, marking the company's ongoing efforts to unify the user experience and simplify file-sharing across devices. The feature was first identified by Windows enthusiast @phantomofearth on X (formerly

Amazon's Children's Day Store is now open, featuring an array of products specially discounted for the occasion, including top-selling Android tablets ideal for e-learning. With price reductions of up to 75% on select items such as headphones, tablets, and kids' smartwatches,

Reliance Jio's ambitious rollout of its True 5G network across India is not just about faster internet speeds or improved connectivity. One of the less talked about, yet significant benefits is the potential enhancement of smartphone battery life. During the company's

Redeem Codes for Garena Free Fire Max on November 13, 2024: Gain an advantage over your opponents or enhance your character's appearance with these codes, offering in-game items for free. Acquire weapons, skins, diamonds, and more through these codes. Garena Free Fire

In a surprising twist, Elon Musk is joining the Trump administration: not to advise on artificial intelligence or space innovation, but to lead an ambitious new project focused on government efficiency. Alongside entrepreneur Vivek Ramaswamy, Musk will head up the Department

After months of speculation, the OnePlus Ace 5 is inching closer to its official debut. Leaks first surfaced in August detailing the device's display and processing power, and now a well-known tipster, Digital Chat Station, has confirmed that the smartphone is

Imagine, if you will: an entire wargame, with strategic depth and intriguing possibilities . . . and the rules fit on one page.

If you're a long-time fan of Steve Jackson Games (or you saw the Daily Illuminator post from a couple of weeks ago), you know where we're going with this. One-Page Bulge – originally released in 1980 – did exactly what its title suggests, with Steve Jackson flexing his inimitable game-design skills to deliver a Battle of the Bulge wargame where the rules fit on one sheet of 8.5" × 11" double-sided paper.

This classic game is back with a new edition: One-Page Bulge Second Edition – in time for the 80th anniversary of the pivotal battle itself!

Thanks to Kickstarter (and fans like you), this updated version funded in 40 minutes! In honor of that success, we're providing a few more details about what makes it worth checking out.

One-Page Bulge Second Edition is being updated by Steve Jackson and wargame designer Dana Lombardy – two Hall of Fame designers working together to bring this classic game to a modern era. Find their behind-the-scenes insight about the new version on YouTube!

Some highlights of this edition include:

• New Random Event cards, with exciting events to represent unexpected battlefield surprises.
• A full-color mounted map.
• High-quality components, with two styles of counter sets to choose from (or get them both!).

The best annual livestream about the worst video game ever made is back for 2024! 

• Munchkin Gift Pack
• Knightmare Chess
• Munchkin Starfinder: I Want It All!
• The Awful Green Things From Outer Space
• GURPS Girl Genius Sourcebook & Roleplaying Game

We are back from Big Bad Con in San Francisco. It was fun! Lots of nice people, playing games. What's not to like?

It was also a professionally useful event. We met with a variety of talented people. Exchanged ideas, exchanged business cards. I devoutly hope to put some of these folks to work, doing what they do best.

The organizers worked hard and with great enthusiasm. Communication was good. Event signage was good.

And many of the games were held in sleeping rooms, which meant one game per room, which is so, so good.

Finally . . . they required vaccination proof, tests, and masks. This isn't popular with conventions these days, and it should be. Yeah, it's a little hassle. SO WORTH IT.

– Steve Jackson

Warehouse 23 News: The Autodueling Continues . . .

. . . with the Car Wars Pocket Box Bundle 2! Visit Midville and Black Lake to see its sights and colorful citizens, or take your chances in the Armadillo Autoduel Arena! Will you find glory or defeat? Find out by picking up this Pocket Box from Warehouse 23 today!

We are manufactured exporting company. We acquire godown , quareters from unregistered landlord on rent. Is this type of rent come under the applicability of RCM ?

Dear Experts,

In GSTR 1, under which table should we show the RCM amount on rent paid to an
unregistered Landlord.

Pls. advice.

Dear Sir,

We have a godown in Porur, and we pay rent every month after TDS is deducted. Recently, my friend mentioned that RCM is applicable for commercial rent payments to an unregistered person (URP). Could you please clarify my doubts?

Sir,
We are not able to track the payments whether made within the dates specified under MSME ACT with regard to the newly inserted section.So how we can disclose the same in the tax audit report for the year

ASSESSEE, IS NON-RESIDENT WANTS TO TRANSFER AMOUNT OF FIXED DEPOSIT IN INDIA TO FOREIGN COUNTRY, SO 15CA PART-D MAINTANCE OF HOUSEHOLD EXPENSES. IN THIS CASE, PROVISON OF SECTION 195 OR ANY OTHER PROVISION WILL BE APPLICABLE IN THIS REGARDS.

Hi
I want to cancel my TAN number which is no more use
please share the process is it online or offline process?

whether it is compulsory to submit CA Certificate for refund claim exceeding Rs 200000 /- in case of GST refund due to inverted duty structure ??

Do the RBI guidelines mandate the linking of PAN with Aadhar as a prerequisite for opening a bank account?

I had bought a Pre-const house for 55lac and paid Stamp duty on 55lac during registration.
I made 54,00,00 payments in installments and now making the last installment of 1 lac

On the 26QB form

Total Value of Consideration (Property Value) -₹55,00,000
Payment type*-Installment
Whether it is last installment ?*-Yes
Whether stamp duty value is higher than sale consideration ?* - Dont know what to choose
Total amount paid/ credited in previous installments, if any (A) * ₹54,00,000
Amount paid/credited currently (B) *-₹1,00,000
Total stamp duty value of the property (C) *₹55,00,000

Now under
Tax Deposit Details, I am getting
Amount on which TDS to be deducted (D)*₹55,00,000, which looks wrong.

Should this not be the amount currently paid ₹1,00,000. What am I doing wrong?

Note*I was suggested in the forum to enter ₹1,00,000 in box (C), but it still calculates the total amount of ₹55,00,000 in (D)

We have taken registration number in central excise and want to pay service tax demand , however the code for that service is not available on the site then whether other duties code can be used or new registration is required??

IF WE FILE AN APPEAL AGAINST ORDER ISSUED UNDER SECTION 154, FOR PARTIAL ALLOW OF TDS AND LIABILITY TO PAY DEMAND IS MORE THAN 1,50,000 THEN IT IS MANDATORY TO PAY 20% OF DEMAND ISSUED UNDER SUCH RECTIFICATION ORDER?

My ITR3 for AY 2023-24 has been processed by CPC under OLD REGIME without recognizing the Taxation Option exercised undersection 115BAC for NEW REGIME by filing FORM 10IE during AY 2022-23 on 01-Jun-2022, which has been CONTINUED for AY 2023-24, as EVIDENT in the ITR3 filed for this Assessment Year. I have also Registered my grievance in this regard in the e-portal of the IT Department and have sought RECTIFICATION FIVE TIMES under Section 154 but have got the same RECTIFICATION ORDER repeating the same MISTAKE with processing done under OLD REGIME with TAX DEMAND of Rs.87,000. (Similar thing had happened in AY 2022-23 but it was corrected by RECTIFICATION). I am in continuous correspondence through email and written communication several times with the Department, including grievances raised on E-PORTAL, but the issue remains UNRESOLVED. I have also registered my grievance in this regard in CPGRAMS Portal of GOI which is pending.
I request advice on further course of action to resolve the issue including as to whether i can file an Appeal under Section 264 .
G S Prakash

If assessee had agriculture income in inheritance, then such agriculture land converted into non-agriculture land i.e. commercial land and make his sub plots and sale to others, so what is treatment of such income arise on sale whether capital gain applicable in such case or consider in PGBP, if considered in PGBP, then how to provide effect in that i.e. Treat as direct income under Trading account or treat as indirect income in P&L Account?

Hi,
This question is w.r.t Final payment of TDS for property sale.
This is for 2 buyer and 1 seller.
Below is about 80% share of 1 seller.

Total Value of Consideration (Property Value) - 81,04,500 INR

Total amount paid/ credited in previous installments, if any (A) - 61,59,420 INR
Amount paid/credited currently (B) - 3,24,180 INR
Total stamp duty value of the property (C) - 64,83,600

Amount on which TDS to be deducted (D) is directly getting calculated at - 64,83,600 INR.

Ideally, since it is last installment, amount on which TDS to be deducted needs to be visible as 3,24,180 INR. However, it is showing 64,83,600.

Kindly help and update what needs to be filled in A, B & C so that I pay TDS of 1% on 3,24,180 INR only.

In a pre-Budget meeting with Revenue Secretary Sanjay Malhotra, the Confederation of Indian Industry (CII) urged the government to continue tax reforms and boost capital expenditure in the Union Budget for 2025-26....

Focus of the meeting was business performance, upgrading digital technology services, and fostering business growth in activities allied to agriculture and micro and small industry...

As per sources within the Finance Ministry, the Centre is likely to maintain its original budgeted estimate of ₹22.07 lakh crore for direct tax collection when it revises estimates in February. ...

The National Financial Reporting Authority (NFRA) has convened a board meeting scheduled for November 25, where it will examine and potentially set audit standards for limited liability partnerships (LLPs), according to official sources. ...

The Income Tax Department has intensified scrutiny on dubious tax refund claims for the assessment years 2021-22 and 2022-23, issuing notices to multiple taxpayers across the country. ...

In a major boost to the Micro, Small, and Medium Enterprises (MSME) sector, the government has outlined ambitious credit growth targets, mandating scheduled commercial banks and Non-Banking Financial Companies (NBFCs) to extend additional credit of R...

Invoice Management System (IMS) is an optional facility introduced from October 2024 on GST Portal, on which the invoices/records saved/furnished by the supplier in GSTR-1/1A/IFF...

The Goods and Services Tax (GST) portal's recently launched Invoice Management System (IMS) is set to significantly decrease the number of notices issued over Input Tax Credit (ITC) discrepancies...

India's gaming market surged by 23% year-on-year, reaching $3.8 billion in revenue in FY 2023-24, even as the sector faces a 28% GST on online gaming, recent reports reveal....

NFRA recommends revision of the Standard quality control (SCQ1) and Standard quality management (SQM1 and SQM2), on the lines of the global Standards...