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Archive: April, 2023

Posts in April, 2023

ALP determined by ITAT can be challenged before HC for perversity & non observance of TP rules: SC

April 28, 2023 1686 Views 0 comment Print

Tribunal Decision determining ALP can be challenged on grounds of perversity & non observance of transfer pricing rules in individual cases

10 NEW Functionality introduced by GSTN on GST Portal

April 28, 2023 24165 Views 3 comments Print

Change made in Composition restriction table – Message table containing HSN wise list of items restricted for availing compositing scheme has been updated in registration application on portal

Exploring Trademark Filing in India: Interesting Facts and Insights

April 28, 2023 2499 Views 0 comment Print

Uncover the intriguing world of trademark filing in India with these facts. From the history of trademark laws to the e-filing system, explore the nuances of registration.

Concept of Significant Beneficial Owner (SBO)

April 28, 2023 81750 Views 1 comment Print

As per Section 90 of Companies Act, 2013, every individual, who acting alone or together, or through one or more persons or trust, including a trust and person’s resident outside India, has (indirectly or indirect with direct holdings) following rights in reporting company:

Submission of forms under Maharashtra Tax Amnesty scheme

April 28, 2023 3795 Views 0 comment Print

Forms for carrying out settlement of arrears under Relevant Act, in respect of the period ending on or before the 30th June 2017 – Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023

Bridging Gender Disparities: Maternity Benefits and Paternity Leave in India – A Fictional Story of Advocacy and Progress towards Gender Equality

April 28, 2023 1908 Views 0 comment Print

Explore the legal landscape of maternity benefits and paternity leave in India through a fictional story of advocacy. Bridging gender disparities and fostering equality in the workplace.

Debunking Common Misconceptions and Myths about Trademarks

April 28, 2023 855 Views 0 comment Print

Get clarity on trademarks! Debunk common myths and misconceptions surrounding trademark registration. Understand the importance of protecting your brand identity and intellectual property.

Revenue files MA in SC seeking clarification regarding applicability of judgement in the light of provisions of Section 150 of IT Act 1961

April 28, 2023 2568 Views 0 comment Print

PCIT Vs Abhisar Buildwell P Ltd (Supreme Court of India) Revenue files MA in SC seeking clarification regarding applicability of judgement in the light of provisions of Section 150 of IT Act 1961 After the judgement of Supreme Court in the case of Abhisar Buildwell Pvt ltd was announced on 24th  April, 2023, the Income-tax […]

Division Bench of Calcutta HC restored the Appeal though there was delay considering the facts

April 28, 2023 1407 Views 0 comment Print

SSB Petro Products & Ors Vs Assistant Commissioner (Calcutta High Court) Hon’ble Division Bench of Calcutta High Court on 21.04.2023 passed the order and restored the appeal considering the facts and circumstances of the case. The Respondent no.1 issued notice in DRC-01A through email and the petitioner submitted reply through email and thereafter 1st Respondent […]

Cost of improvement & indexation cannot be claimed without evidence to prove construction

April 28, 2023 32796 Views 0 comment Print

Assessees could not claim cost of improvement and indexation cost as assessee had to furnish some evidence and in the absence of any evidence or information, the information contained in the registered sale deed was required to be accepted.

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