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GST - Assessing officer took into account the evidence placed on record and drew conclusions - Bench is, therefore, of the view that petitioner should present a statutory appeal: HCGST - Tax liability was imposed because petitioner replied without annexing documents - It is just and appropriate that an opportunity be provided to contest tax demand on merits, albeit by putting petitioner on terms: HCGST - To effectively contest the demand and provide an opportunity to petitioner to place all relevant documents, matter remanded but by protecting revenue interest: HCGST - Petitioner has failed to avail opportunities granted repeatedly - Court cannot entertain request for remand as there has been no procedural impropriety and infraction of any provision by assessing authority: HCGST - Classification - Matter which had stood examined by Principal Commissioner is being treated differently by Additional Commissioner - Prima facie , approach appears to be perverse: HCI-T- Denial of deduction u/s 80IC can create perception of genuine hardship, where claimant paid tax in excess of what was due; order denying deduction merits re-consideration: HCIsrael launches missile attack on IranEC holds Video-Conference with over 250 Observers of Phase 2 pollsGermany disfavours Brazil’s proposal to tax super-richI-T- If material found during search are not incriminating in nature AO can not made any addition u/s 153A in respect of unabated assessment: ITATGovt appoints Dinesh Tripathi as New Navy ChiefAFMS, IIT Kanpur to develop tech to address health problems of soldiersFBI sirens against Chinese hackers eyeing US infrastructureI-T - Interest earned on short term deposit out of borrowed funds during period prior to commencement of business, is totally foreign to business objects of assessee, and not eligible for set off: ITATKenya’s top military commanders perish in copter crashCBIC notifies Customs exchange rates w.e.f. April 19, 2024Meta shares ‘Most Intelligent’ AI assistant built on Llama modelST - Service Tax paid in respect of export of services and cannot be subject to levy of Service Tax under Notfn 18/2009-ST, denial of exemption on procedural lapses cannot be sustained: CESTATDengue cases soaring in US - Close to ‘Emergency situation’: UN AgencyNexus between Election Manifesto and Budget 2024 in July!Half of China’s major cities sinking, reveals StudyCX - The warranty service is eligible for credit though the same is provided after clearance of final products: CESTAT
Chapter No
FINANCE COMMISSION REPORT

Report of the Thirteenth Finance Commission (2010-2015)

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Chapter
    No.
 Chapter Name

 

       
Complete Report

Download Complete Report
(Volume I and Volume II)

  Main Page

Cover Page

  Contents

Contents

    1.
Summary of Recommendations Chapter  
    2.
Introduction Chapter Annexure
    3.
Issues and Approach Chapter  
    4.
Review of Union and State Finances Chapter Annexure
    5.

Goods and Services Tax

Chapter  
    6.

Union Finances: Assessment of Revenue and Expenditure

Chapter Annexure
    7.
State Finances: Assessment of Revenue and Expenditure and Structural Reforms Chapter Annexure
    8.
Sharing of Union Tax Revenues Chapter Annexure
    9.
Revised Roadmap for Fiscal Consolidation Chapter Annexure
  10.
Local Bodies Chapter Annexure
  11.
Disaster Relief Chapter Annexure
  12.

Grants-in-Aid

Chapter Annexure
  13.
Looking Ahead: Towards a New Architecture for Federal Finance Chapter  
       
  Explanatory Memoranda Download

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