"27 March 2022" Archive

E-Aadhaar Card – 8 Things you must know

Q.1 How to validate digital signatures in e-Aadhaar? Ans. Computer must be connected to internet while validating digital signature. Right click on the ‘validity unknown’ icon and click on ‘Validate Signature’ You will get the signature validation status window, click on ‘Signature Properties’. Click on...

Posted Under: Corporate Law |

Service Tax Refund cannot be denied merely because FIRC contains address of HO instead of place where service was availed

HID India Private Limited Vs The Commissioner of GST & Central Excise (CESTAT Chennai)

HID India Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) In this case refund of the unutilized cenvat credit was rejected holding that; firstly, the input services were received prior to obtaining the service tax registration from the Department; secondly, the invoices show the address of their Head office at...

No addition for cash deposit of demonetized notes for which Sales already been offered for taxation

Anantpur Kalpana, Vs ITO (ITAT Bangalore)

Appeal by Anantpur Kalpana against CIT(A) order on demonetized notes. Cash deposits treated as unexplained credits. Learn about double taxation issues...

26 Year ending GST Tasks to be done for financial year 2021-22

The time is ripe for the financial year closing which entails some important tasks to be completed having important ramifications. The tasks to be achieved have been categorized as: A. Compliance related B. Input tax related C. Reconciliation related D. Law related A. Compliance Related:  1. Invoice Series: New series of sales invoices, ...

No unjust enrichment if Appellant borne the incidence of SAD & not passed the same to customers

Marina Enterprises Vs Commissioner (CESTAT Delhi)

Marina Enterprises Vs Commissioner, Customs, Central Goods & Service Tax and Central Excise (CESTAT Delhi) Admittedly the appellant have sold the goods in India after importing and have paid sales tax on the said goods. Admittedly, they are registered with the Sales Tax Department having TIN number and have charged sales tax in their ...

ITAT directs NFAC to reconsider Appeal instead of dismissing merely for delay in filing

Neelam Hospital Vs ITO (ITAT Chandigarh)

Neelam Hospital Vs ITO (ITAT Chandigarh) Admittedly and undisputedly, the assessee had filed the appeal before the NFAC beyond the period of limitation and there was a delay of 252 days in filing the appeal. However, it is also undisputed that the NFAC did not adjudicate the appeal of the assessee on merits but dismissed […]...

Changes in Companies Act, 2013 you must know – Part II

New  amendments under The Companies Act, 2013 (Commencing from April 01, 2021 to June 30, 2021). Articles discusses Amendments in Auditor’s Report, Amendments in definition of Small Company, Amendments related to One Person Company (OPC), Amendments in definition for the Listed companies, Amendments in Director’s Report And Amendment...

BUDWEISER Case: Sale of any product with recycled bottles of another manufacturer results in infringement

Anheuser-Busch LLC Vs. Mr. Surjeet Lal & Anr. (Delhi High Court)

Delhi High Court ruling on Budweiser trademark infringement. Defendants restrained from using recycled Budweiser bottles for BLACK FORT and POWER COOL beers....

PCIT cannot pass revision order on issues which are not subject matter of limited scrutiny assessment proceedings

Yuvaraj Vs ITO (ITAT Chennai)

Learned PCIT has exceeded her jurisdiction in examining issues other than the issues which is subject matter of limited scrutiny assessment proceedings before the Assessing Officer....

कैसे हो मंहगाई और बेरोजगारी पर नियंत्रण? रीयल एस्टेट सेक्टर में है काफी संभावनाएं

वैश्विक उथल पुथल, बढ़ती जनसंख्या, मंहगाई, तेल के दाम, बेरोजगारी और सरकारी खर्च के बीच केन्द्र सरकार और राज्य सरकारों की पेट्रोल डी...

Posted Under: Corporate Law |

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