Understand the new Rule 25B introduced by the Ministry of Corporate Affairs to combat deceitful practices related to registered offices of companies.
Understand the burden of proof for the genuineness of transactions while claiming Input Tax Credit (ITC) in Karnataka VAT. Learn about the relevant sections and the case facts.
Held that foreign travel directly relating to securing the capital investment in the assessee’s business is capital in nature. Accordingly, such expenditure is not allowable expenditure u/s 30 to 38 as expenditure is not laid down wholly and exclusively for day to day operation of the assessee’s business.
Challenge in writ petition before Punjab and Haryana High Court was to Notice under section 148 and subsequent order under section 148-A(d) as well as CBDT Instructions No.1 of 2022 dated 11.05.2022.
Explore the Jharkhand High Court’s ruling in AMI Enterprises vs Union of India on GST transit violation and procedural infirmities.
Learn about the concept of a Deceptively Similar Trademark and its interpretation under the Trademark Act of 1999. Explore case studies and understand the scope of Deceptively Similar.
Understand the definition and purpose of collective trademarks. Learn about the types, conditions, and benefits of filing a collective trademark.
Bombay High Court stayed proceedings under Section 148 of Income Tax Act for AY 2014-15. Initial notice was issued after time limit expired
HC set aside order denying ITC, raising demand & direction given for freezing bank account as order violates principles of natural justice
Section 194A provision provides that obligation cast under Section 194IA is qua each transferee and not qua aggregate consideration.
