Transfer of property between firm & partners –Taxation aspects

Transfer of property between firm & partners –Taxation aspects Introduction: S. 45(3) and S. 45(4) were brought in to the statute book to deem pooling of assets by partners in to the firm and distribution of assets by the firm to partners on dissolution or otherwise, as transfers for tax purposes with a view to […]

Service Tax not payable when single transaction value is below INR 2,000/- through card

Service Tax not payable when single transaction value is below INR 2,000/- paid through card  Notification Number 52/2016 – Service Tax dated 8th December, 2016 has been issued to add new entry number 64 to the mega exemption notification number 25/2012-Service Tax. The notification is coming into effect from 08th December, 2016.