National Fertilizers Limited Vs Commissioner CGST & Service Tax (CESTAT Delhi) It is not possible to accept the contentions advanced by the learned counsel for the appellant. It is not in dispute that the issues that arose in all the three appeals were identical. It is true that the Department had filed one appeal only […]
All officers/officials of Department of Revenue are required to follow the following Cyber Security Guidelines issued by the NIC to ensure Cyber Security in Department:-
An object beneficial to a section of the public is an object of general public utility. But the section of the community sought to be benefited must be sufficiently defined and identifiable by some common quality of a public order or impersonal nature.
ITAT Mumbai held that addition under section 69 of the Income Tax Act based on tally data having various inherent discrepancy is unsustainable as AO failed to verify or ask the assessee to reconcile the same from actual books of accounts or physical stocks.
NCLAT Delhi held that an application by the Resolution Professional under section 60(5) of IBC, 2016, to direct the tenant to vacant the property of Corporate Debtor, permissible for carrying out the duties entrusted to the IRP under Section 18 of the Code.
NCLT Delhi held that this Adjudicating Authority is not a dispute redressal forum. Accordingly, so long as a dispute truly exists in fact and is not spurious, hypothetical and illusory, the adjudicating authority has to reject the application u/s. 9 of the Insolvency and Bankruptcy Code, 2016.
In re Reach Dredging Limited (GST AAR West Bengal) Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government and whether the supply being undertaken by the applicant to the said department for desilting of the foreshore of Prakasam Barrage would be taxable vide entry No. 3 (vii) of the […]
In re Portescap India Private Limited (GST AAAR Maharashtra) AAAR held that any supply of goods or services or both made to a SEZ developer or SEZ unit for carrying out the authorised operation in SEZ will be considered as zero-rated supply. That is, the said supply will not attract any GST whatsoever. It is […]
Appointment of statutory auditors in a Company incorporated under the Companies Act is one of the important compliance to which every Company should adhere to in terms of Section 139 of the Companies Act, 2013.
Individuals who have not opted for the QRMP scheme and business who have annual aggregate sales of at least Rs.5 core must file 25 different GST returns annually. It consists of 2 monthly returns and 1 annual return.
