The issue under consideration is whether the CIT(A) is correct in stating that TDS u/s 195 applicable on software expenses without appreciating the fact that appellant was merely acting as a distributor and not having right to have a copy of the software?
We are living in a democratic and republic state. Here our constitution has given us some fundamental rights, which cannot be taken by the government. We are free to live with grace and dignity. The right of reputation is recognised as personal right of every human being and should be protected same as protection of fundamental rights.
It would appear that, in the meanwhile, between the date of apprehending the goods at the parcel office and the date on which the order of detention was passed, the e-way bill had already been updated by filling the Part B thereof. This is evident from Ext.P6 that is produced along with the writ petition.
The Institute of Chartered Accountants of India, in its gazette notification dated 2nd August, 2019, had made generation of UDIN from ICAI website www.icai.org mandatory for every kind of certificate/tax audit report and other attests made by their members as required by various regulators. This was introduced to curb fake certifications by non-CAs misrepresenting themselves as Chartered Accountants.
The Gujarat High Court ruled that Termination of service of an employee for misconduct, even if on a fixed term, would require a domestic enquiry. However the Court held that on reinstatement the tenure of employment would not extend beyond the period of appointment.
Bombay High Court held that, the commencement of adjudication proceedings after inordinate delay of 13 years post-issuance of Show Cause Notices is untenable in law and any consequential decision or order based on such adjudication proceeding is therefore, held to be invalid.
While we are raised to abide by the principle that investment is good, we are not always pointed in the right direction in terms of tools of investments. This is why picking the right tool becomes particularly tricky for first-time investors considering the many financial options there are in the market. Hence, Tata Capital launched […]
Order No. 230 of 2020 With the approval of the Finance Minister, the following existing 69 posts in the various grades of India Revenue Service are diverted to the newly created Foreign Asset Investigation Units (FAIUs) in the Investigation Directorates, with immediate effect and until further orders:
Kailashi Devi Vs Branch Manager And Another (Allahabad High Court) Private financial institutions, carrying of business or commercial activity, may be performing public duties, but cannot be considered to be covered under the definition of “State” under Article 12 of the Constitution of India, the writ petition against such entity is not maintainable before the […]
It has been consistently held that sales commission fall under definition of ‘input service’. By following the ratio of the above said decisions, we hold that denial of CENVAT Credit on sales commission is not sustainable in law.
