Understanding the amendments in GST provisions for duty-free shops in airports. Learn about the refund of GST paid on procurement of goods and services.
Understanding the changes in GSTR-3B filing: Furnishing correct information of inter-State supplies and ineligible input tax credit in a simplified manner.
Explore the major amendments introduced by the LLP Amendment Act, 2021. Learn how these changes align the LLP Act, 2008 with the Companies Act, 2013.
The assessee can file a revised return in a case where there is an omission or a wrong statement. But a revised return of income, under Section 139(5) cannot be filed, to withdraw the claim and subsequently claiming the carried forward or setoff of any loss.
Sukhdev Singh Kang Vs ITO (ITAT Amritsar) it is the claim of the ld A.R, that as the jurisdiction over the case of the assessee was undeniably vested with the Income Tax Officer, Nakodar, therefore, the Income Tax Officer, Ward-4, Phagwara who had no jurisdiction over his case had clearly traversed beyond his jurisdiction and […]
Sanjeevkumar S/o Biharilal Kabra Vs Union of India (Bombay High Court) 1. The matter is placed on board for speaking to minutes in respect of order dated 22.04.2022 passed by this Court. 2. The learned counsel for the petitioners seeks clarification of the order, more particularly in so far as directions issued in paragraph no.43 […]
Whether individual promoters which include the Chairman & Managing Director and Executive Director & CEO of the company or any member of the promoter group can purchase shares of the Company from open market during pendency of QIP? As per regulation 2(1) (g), “insider” means a “connected person” or a person “in possession of or […]
Understand the changes brought about by the LLP (Amendment) Act, 2021. A detailed comparison with the Limited Liability Partnership Act, 2008 in Part III.
Understanding the recent legal compliance challenges in regulating cryptocurrency in India. Explore the scope and implications of Indian law on cryptocurrencies.
Stay informed about the latest GST amendments in July 2022. Get a comprehensive overview of the changes and their impact.
