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!
Annual Information Statement (AIS) is a comprehensive view of information for a taxpayer displayed in Form 26AS. Taxpayer Information Summary (TIS) is an information category wise information summary for a taxpayer.
Sony Sales Corporation Vs State of Maharashtra & Anr. (Bombay High Court) Order of Sales Taxes Officer challenged via writ petition – complete hierarchy of appellate authority/ court is provided under MVAT Act – writ petition not entertained. Facts- An order passed by the Sales Taxes Officer was challenged in via writ petition. Main issue […]
Sherly Sany Vs C.C, Cochin (CESTAT Bangalore) It is arbitrary not to give option to pay fine in lieu of confiscation to the person in possession of Gold While quashing an order of the customs authorities, CESTAT, Bangalore held that the order of confiscation without offering an option to pay fine to the person in […]
Krishan Lal Chopra Vs Director General of GST Intelligence (Punjab and Haryana High Court) Prayer in this petition is for grant of regular bail to the petitioner for the offence committed under Section 132 (1)(c) of CGST Act, 2017 read with Section 20 (xv) of IGST Act, 2017. While granting interim bail to the petitioner, […]
त्योहारी मौसम में महंगाई और बेरोजगारी की मार तो पहले से है, अब लोन का जाल फैलाया जा रहा है: प्रचार के माध्यमों से जोर शोर से बताया जा रहा है कि दिवाली पर हर शहर में 200 से 300 करोड़ रुपये की बिक्री हो रही है, लेकिन सरकारी आंकड़े कुछ और ही बयान कर […]
Nizar Moulavi Abdul Khader Vs Commissioner of Customs Mangalore (CESTAT Bangalore) Order-in-Original records a finding that gold was found in the foot band worn for medical purpose on both the feet of the appellant, well hidden/covered with black socks, shoes put over them. This is claimed as having been found on the ‘person of the […]
IDP Education India Private Limited Vs Additional Director General of Central Excise (CESTAT Delhi) It is undisputed that the appellant has an agreement only with IDP Australia. The appellant recruits or facilitates students in India, but does not get any remuneration from Australian universities. For the students who are recruited or admitted by the university […]
Sunrise Biscuit Co. Pvt. Ltd. Vs ITO (ITAT Gauhati) VAT subsidy received by the Assessee – subsidy received for substantial expansion of the undertaking – subsidy is capital in nature – capital subsidy liable to be excluded from the computation of books profit Facts- The assessee has received subsidy of INR 8,78,84,902/- from the Industrial […]
Whether the Project intended to given for Lease hold or free hold requires RERA registration ? – Penalty Charged by GUJ RERA Introduction It’s a known fact that RERA registration is applicable for the Projects if the area of land proposed to be developed does exceeds five hundred square meters or the number of apartments […]
A Person Ineligible u/s 29A IBC to Submit Resolution Plan Cannot Propose Scheme of Compromise & Arrangement u/s 230 Companies Act 2013- Supreme Court
