Friday, October 30, 2020

Levy of license fees under GPMC Act for advertising hoardings in pvt. properties is constitutionally valid: Guj. HC

GST/EXCISE/ST/VAT : Section 386(2) of Gujarat Provincial Municipal Corporation Act,1949 provides for levy of license fees for license to place advertising hoardings in private properties and sanction of Corporation is subject to control of State Government; such levy of fees is constitutionally valid

from www.taxmann.com Latest Case Laws https://ift.tt/37WtqKa

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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