selling online space to small and medium size companies and local
e-commerce services, had e-filed its return for the assessment year ... explained the modus operandi of the e-business
The assessee has entered in to e- commerce business with M/s.
Mercado online P Ltd (hereafter
E), dated 31.1.2019 (w.e.f. 7.11.2017).] [(i) An entity having equity participation by e-commerce marketplace entity or its group companies or having control ... E), dated 31.1.2019 (w.e.f. 7.11.2017).] Note:Foreign investment is not permitted in inventory based model of e-commerce.
15.2.4
Sale of services through
goods and generation of e-way bill. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
(1) Every registered ... that where the goods to be transported are supplied through an e-commerce operator or a courier agency, on an authorization received from the consignor
e.f. 19.6.2017).]
- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator ... March, 2019,] [Inserted by Notification No. G.S.R. 457(E), dated 28.6.2019.] has not furnished the [statement in FORM GST CMP-08] [Substituted 'returns
inward supplies. [Substituted by Notification No. G.S.R. 698(E), dated 10.11.2020 (w.e.f. 19.6.2017).]
(1) The details of outward supplies furnished ... details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available
internet. The payment gateways are secured websites and are used by
e-Commerce companies like assessee for the purpose of automatic and
instant fund settlement ... payment gateway website provides the facility for secure
fund settlement in e-Commerce transaction electronically, automatically,
instantly, round the clock, without involving manual intervention
website and conclude an e-contract. The
contractual obligations exist between the offeror and the offeree in
an electronic/e-commerce market. Electronic contract ... ordinary
complainant/consumer may not understand. In the present day, e-
contract/ e-commerce transactions which relate to the consumers
across the countries irrespective
E) dated February 17, 2016 issued by Department of Industrial Policy and Promotion, Ministry of Commerce and Industry, Government of India; (xlii) 'Startup company' means ... E) dated February 17, 2016 issued by the Department of Industrial Policy and Promotion, Ministry of Commerce and Industry, Government of India and complies with
Assessing Officer treated as the income
of the. appellant from E-Commerce and added Rs.45,75,503/- to
the income of the appellant ... business
'under the name and style-of-Ferns N Petals- E- Commerce", and
earning commission from her various franchisees/vendors on
account
IFIT branded fitness devices are
also available on popular e-commerce portals such as www.amazon.in
thereby making these products instantly available to millions ... users who
visit such e-commerce portals.
7. Plaintiff has obtained registration for the trademark IFIT in many
countries and has also filed an application
