The Honble Supreme Court held that that strict rules of evidence as applicable in a criminal trial, are not applicable in motor accident compensation cases. In other words, the standard of proof to be borne in mind must be of preponderance of probability and not the strict standard of proof beyond all reasonable doubt which is followed in criminal cases.
Vodafone Mobile Services Limited Vs Union of India (Madhya Pradesh High court) The petitioner makes a fresh application for refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh. The Department rejected the refund claim of the petitioner on the ground that petitioner had failed […]
Understand GST Annual Return & Form GSTR-9 filing for FY 2021-22. Get key information like deadline, details & exemptions. CGST Rules, 2017 apply.
It is trite law that No addition can be made in the hands of power of attorney holder and further revenue has not brought on record any material evidence indicating that ownership of the said land belongs to appellant assesse. Therefore, we hold that the assessment order is passed without jurisdiction.
The determination of residency is first step in the whole process of finalizing tax aspect of certain transaction. One need to ascertain that if any income is accrue/arise or deemed to accrue/arise in India in terms of Section 4,5 and 9 of Income tax Act.
Understand the implications of Section 185 of the Companies Act, 2013 with regard to loans, guarantees and securities extended to directors. Prevent misuse of public funds and issue proceeds from private businesses of directors.
