Join our webinar on July 24-25 for an in-depth analysis of Union Budget 2024. Learn about tax proposals, sector impacts, and investment insights. Register now!
Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC complexities. Register now!
The First Substantive Ground of Appeal against an adjustment made under Section 143(1)(a)(iv) It has been 15 years since the Income Tax Department hastily introduced e-filing, without proper testing and we CAs who filed the returns for our clients had to bear the brunt of the beta testing. Though e-filing was introduced in 2006, it […]
In the AAAR case of United Breweries Limited, Bengaluru (2018) 30 J.K.Jain’s GST & VR 554, it was held that, “as per the agreement between the appellant and the CBUs, the appellant gets a brand fee in lieu of the permission granted to the CBU to utilize their brand. The consideration in the Form of […]
Understanding the re-designation process of a Non Executive Director as an Independent Director. Learn about the criteria and qualifications for Independent Directors.
Recover interest on protective basis from your supplier if he has made default in filing of GSTR-1/IFF within due date Department is now issuing the notices for mismatch of ITC comparing GSTR 3B Vs GSTR 2A/B. The reason for such notices because your seller has not filed his GSTR-1/IFF within due date prescribed under CGST […]
ACIT Vs Farah Khan (ITAT Mumbai) During the course of assessment proceedings, it transpired that the assessee owned 6 flats / units (A3501A, A3501B, A3501C, A3601A, A3601B & A3601C) on 35th & 36th floor of a Building namely Oberoi Sky Heights situated at Lokhandwala Complex, Andheri (West), Mumbai. All the units were stated to be […]
Hema Garg and another Vs State of Haryana and another (Punjab & Haryana High Court) It is submitted that in the instant case, the petitioners are praying for anticipatory bail, in response to the notices issued by the respondents-Department, just in the shape of demand in form GST DRC-01A with an advice to pay the […]
Cloudtail India Private Limited Vs CIT (Delhi High Court) Mr. Ruchir Bhatia, Advocate accepts notice on behalf of respondents. He states that AO has given reasons for rejecting petitioner’s Form 13 application for Nil/lower withholding tax certificate. He also states that as there was limited scrutiny for A/Y 2018-19, the provision for slow and ageing […]
It is for the NCLT to decide whether the matter before it ought to be decided or not, whether any injunction operates or impedes the progress of the matter before it and the parties cannot be asked to approach this Court for this Court to hand-hold the NCLT and guide it through its proceedings.
Doctor Madan Lal Atri Charitable Trust Vs CIT Exmp. (ITAT Agra) The purpose of grant of registration is to ensure that the assessee is primarily into charitable activities as defined undersection 2(15) of the Act and for those purposes, Commissioner exemption should make enquiries only. The Commissioner exemption should not use this opportunity to extend […]
M/s. Sivamurugan Chit Fund (P) Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) There is no doubt that Section 11B ibid. prescribes the period of limitation for filing the refund claim, but admittedly here, the application for refund was filed on 19.01.2018; the date of the judgement of the Hon’ble Supreme Court is […]
