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Tag: taxation
Section 17 of CGST Act – Apportionment of Credit & Blocked Credits
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Concept of Supply under GST by CA Devesh Thakur
IntroductionThe taxable event under GST is the “Supply” of goods or services or both. This marks a major shift from the earlier indirect tax...
What is Slump Sale? Illustrations & case laws
Slump Sale:A slump sale is a mode of transferring a business as a whole for a lump sum consideration without assigning values to individual...
Explanation of Sections 234F and 234E
Section 234F - Fee for Late Filing of Return:CA Devesh ThakurRelevant Act Extract"234F. Fee for default in furnishing return of income.— (1) Without prejudice...
Explanation of Sections 234A, 234B, and 234C
Explanation of Sections 234A, 234B, and 234C:CA Devesh ThakurSection 234A - Interest for Late Filing of Return:Relevant Act Extract:"234A. Interest for defaults in furnishing...
