Alternative Dispute Resolution (ADR) mechanisms are gaining momentum in India’s labour law enforcement system. It has become an essential tool to resolve conflicts and disputes in the workplace. The traditional court system is seen as time-consuming, expensive, and complicated, leading to a backlog of cases.
As work-from-home and hybrid working have become more common, employees have found that they are more comfortable managing and engaging in activities besides the specified work obligations that serve as their primary source of revenue.
Understand the intricacies of Section 18 of the CGST Act 2017, which deals with the availability of Input Tax Credit in special circumstances. Explore its provisions on exempt supply, credit of capital goods, and credit period availability. Get answers to FAQs on claiming ITC under various scenarios, including registration, voluntary registration, and changes in business constitution. Learn about the time limit for claiming ITC on goods and services and the treatment of ITC in case of capital goods. Ensure compliance with GST regulations through a detailed overview of Section 18.
Industrial Dispute Act is enacted in year 1947 by the parliament of India in order to make the provisions for the investigation and settlement of industrial disputes, and for certain other purposes. It is labour legislation to protect the workmen against victimization by employers and to ensure social justice to both employers and employees. It lays down the provisions related to lay offs in India.
CESTAT Delhi held that when a government company is involved there will be a rebuttable presumption regarding nonexistence of any of the ingredients mentioned in the proviso to section 73(1) of the Finance Act. Accordingly, extended period of limitation couldn’t be invoked.
CESTAT Delhi held that as electricity is not excisable goods under section 2(d) of the Central Excise Act, 1944 hence rule 6 of the Cenvat Credit Rules (CCR) would not be applicable.
ITAT Chennai held that even though certificate in Form no. 10CCB was not filed along with return of income, but same was filed before the final order of assessment was made, hence the assessee was entitled to claim deduction u/s. 80IA of the Act.
Conclusion: Issue regarding claim of depreciation could not be decided until dispute regarding capitalization of expenses in assessment order was decided. Therefore, the same was restored to the file of CIT(A) with the direction to pass a fresh order in accordance with law, after providing reasonable opportunity to the assessee,
A contractual employee is defined under Section 2(b) of The Contract Labor (Regulation and Abolition) Act, 1970 which states that a contractual employee is employed by a principal employer in connection with the work of an establishment through a contractor.
CESTAT Delhi held that if tax is payable under RCM, however, service provider has duly collected the service tax and deposited the same to the Government. Demanding service tax under RCM from the service receiver will amount to double taxation and hence such demand not sustainable.
