GSTR-3B─Return notified subsequent to Judgment of Gujarat HC to nullify Judgment─No analysis of this crucial aspect by the Apex Court The Hon’ble Supreme court in the case of Union of India v. AAP And Company (2021) 36 J.K.Jain’s GST & VR 519, overruled the judgment dated 24.6.2019 of Hon’ble Gujarat HC : AAP and Co. […]
Employees’ State Insurance Corporation Vs Union of India (Supreme Court of India) Facts- The ESIC has filed the present appeal against the judgement of Division Bench which rejected the petition filed against the promotion of the contesting respondent to the post of ‘Associate Professor’ under the Dynamic Assured Career Progression Scheme (DACP Scheme). Fact of […]
Constitutional Provision Article 21A has been introduced vide the Constitution (Eighty-Sixth Amendment) Act, 2002 which makes the right to education a fundamental right. This Article requires the State to provide free and compulsory education to all the children at the age of six to fourteen years, in such manner as State, may by law determine. […]
Meaning Of Financial Year The Companies Act, 2013 defines Financial Year under Section 2(41) as: “Financial Year”, in relation to any company or body corporate, means the period ending on the 31st day of March every year, and where it has been incorporated on or after the 1st day of January of a year, the […]
CESTAT ignored the fact that High-Speed Diesel imported under the guise of Base Oil SN 50 was being diverted as fuel by routing such goods through the purported manufacturers who claim to manufacture Bio-Diesel B100. Thus, department had es
In re Evans Consoles Corporation (CAAR Delhi) Product under consideration is described as ‘Evans Consoles’ in the product literature, which is equipped with switches, electric motors and other electronic equipment, meant for performing specialized functions. These Consoles will be designed according the requirements of the customers in India as per the contracts, will be manufactured […]
The result of Company Secretary Foundation Programme Examination, December — 2021 session held on 03rd and 04′” January, 2022 and Company Secretary Company Secretary Executive Entrance Test (CSEET) held on 08th and 10th January, 2022 has been declared today, Wednesday, the 19′” January, 2022 at 4.00 P.M.
Cryptocurrency is a virtual currency based on blockchain technology, which enables a peer to peer network without the intervention of a centralized agency. Cryptocurrency gained popularity with the introduction of Bitcoin by a programmer under the name Satoshi Nakatomo. Bitcoin gained significance in light of the collapse of the financial system which culminated in the Great Recession.
Background of ITC In India, Indirect taxes are the major source of revenue for government. Indirect Taxes are the backbone of India’s economy. However, earlier tax regime had few drawbacks like cascading effect and multiple taxes. In order to overcome such problems, major reforms have been made in IDT Regime which is as follows: 1. […]
CryptoCurrency is a buzzword in today’s digital times and has caught much attention of Investors and Legislators across the globe. I am sure you have heard about it through News, FB, or friends. Just keep reading to know Crypto Currencies Journey right from the start till the present time 1. What is Cryptocurrency? The word […]
