Dr. Reddys Laboratories Limited Vs Controller General of Patents Designs And Trademarks (Delhi High Court) HC held that in view of the fact that the office of the CGPDTM was represented before this Court by two senior officials, namely, Mr. Sachin Sharma and Mr. Juneja, who did not disclose to this Court or to their […]
Shanmugar Services Vs ITO (ITAT Chennai) As per the provisions of Sec.194C of the Act, any person responsible for making payment for any services needs to deduct TDS on such payment at the prescribed rate. From the plain reading of Sec.194C of the Act, it is abundantly clear that the person who makes payment is […]
Due to the increase in complexity in GST compliance and a lot of manual work related to reconciliation and reporting, GST Audit has become a very typical job for CA’s to match and reconcile every return. Practicing Chartered Accountants always need a tool that can minimize the clerical work and increase accuracy and effectiveness in the reporting and reconciliation.
Section 6(2)(a) of the CGST Act mandates that where any proper officer under the CGST Act issues an order, he shall also issue an order under the SGST Act or the UTGST Act as authorized under those Acts, as the case may be, under intimation to the jurisdictional officer of the State tax or the Union territory Tax. Clause (2) of sub section (2) of Section 6 of the CGST Act/UPGST Act mandates that where a proper officer under the SGST Act or the UTGST Act has initiated any proceedings on a subject-matter, no proceedings shall be initiated by the proper officer under the CGST Act on the same subject-matter.
THE INDIAN ANTARCTIC BILL, 2022 A BILL to provide for the national measures for protecting the Antarctic environment and dependent and associated ecosystems and to give effect to the Antarctic Treaty, the Convention on the Conservation of Antarctic Marine Living Resources and to the Protocol on Environmental Protection to the Antarctic Treaty and for matters connected therewith or incidental thereto.
The National Health Protection Scheme, namely Ayushman Bharat Yojana, was launched by the Prime Minister of India Shri Narendra Modi, on 23rd September 2018. ‘Ayushman Bharat Yojana’ was launched on the recommendation of National Health Policy 2017 basically to achieve the vision of Universal Health Coverage. Initially, launched under the name ‘Ayushman Bharat Yojana’ is […]
Avatar Petro Chemicals Private Limited Vs Goods and Service Tax Council (Madras High Court) There is no provision under the provisions of the respective GST enactments for lapsing of the input tax credit and the credit availed on capital goods under the respective enactments. These credits are indefeasible. They were meant for being used for […]
CIT-LTU Vs Lakshmi General Finance Ltd (Merged with Sundaram Finance Limited) (Madras High Court) Whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the assessee was entitled to claim depreciation on the windmills even though the wind mills had not generated any electricity during the […]
P. Divagar Vs ITO (ITAT Chennai) n the present case, the only issue for consideration is whether the reopening of assessment under section 147 of the Act is valid or not. For the sake of convenience, the reasons recorded and communicated to the assessee are reproduced as under: “The assessee filed his return of income […]
When the demonetization of Rs 500 & Rs 1000 was announced by Prime Minister Sri Modiji of India on a nationally televised address, even I was watching the same in Abu Dhabi at my residence (Presently in India) and I couldn’t believe that these 2 denominations of notes are no more legal tender, so what […]
