Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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Respondent resorted to profiteering by not passing on benefit of GST rate reduction from 28% to 18% on cinema ticket prices above Rs. 100 during 01.01.2019 to 30.04.2019, profiteering Rs. 54,44,642 including GST. Directed to reduce prices commensurately, deposit profiteered amount of Rs. 54,44,642 with 18% interest equally in Central and State Consumer Welfare Funds as recipients unidentifiable. Violated Section 171(1) but penalty under 171(3A) not applicable retrospectively as provision inserted from 01.01.2020.
Respondent resorted to profiteering by not passing on benefit of GST rate reduction from 28% to 18% on cinema ticket prices above Rs. 100 during 01.01.2019 to 30.04.2019, profiteering Rs. 54,44,642 including GST. Directed to reduce prices commensurately, deposit profiteered amount of Rs. 54,44,642 with 18% interest equally in Central and State Consumer Welfare Funds as recipients unidentifiable. Violated Section 171(1) but penalty under 171(3A) not applicable retrospectively as provision inserted from 01.01.2020.
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