State of Gujarat Vs Hasmukhbhai @ Harshadbhai Dahyabhai Makwana (Gujarat High Court) Present complaint is filed merely on suspicion and doubt. Suspicion, however strong, cannot take the place of proof, the Hon’ble Supreme Court has said, stressing that an accused is presumed to be innocent unless proved guilty beyond a reasonable doubt. No doubt the alleged offence […]
Rakesh Jain Vs Central Bureau of Investigation (Punjab & Haryana High Court) There is a merit in the arguments raised by learned counsel for the respondent-CBI that Investigating Officer, who conducted the investigation in part, has collected various documents from the financial institutions like Banks, Income Tax Department, schools or insurance companies etc., which have […]
Prior period expenses charged to profit and loss account cannot be deducted from profit of year for computing book profit under Section 115JB
Get a summary of the recent GST Circulars issued by CBIC on Aug 3, 2022. Understand the clarifications and taxability of services discussed in the 47th GST Council meeting.
Get clarity on recent GST Circulars 177, 178, and 179 dated 03 August 2022. Understand the taxability of certain transactions and the scope of entry agreeing to the obligation.
