Delve into Section 9(5) of CGST Act, 2017, which highlights tax responsibilities of e-commerce operators under GST. Learn about notifications, TCS, return filing, and penalties....
Explore the legality of reducing a company's share capital by 99% under Section 66 of the Companies Act, 2013. Learn the criteria set by the Tribunal....
The role of a Research Analyst has become increasingly vital in India’s burgeoning financial sector. This guide aims to provide you with all the necessary information, from understanding what a Research Analyst is to the specific criteria required for registration with SEBI (Securities and Exchange Board of India). Becoming a Resear...
Vivek Kumar Mittal Vs State of Bihar (Patna High Court) -
Analysis of Patna High Court's ruling in the Vivek Kumar Mittal Vs State of Bihar case, emphasizing the court's emphasis on natural justice and principles of fairness in tax assessments....
Naresh Manakchand Jain Vs ACIT (ITAT Mumbai) -
In a significant ruling, ITAT directs the AO to share crucial information about 32,855 beneficiaries involved in accommodation entry schemes, uncovering a massive money laundering operation...
Section 107 of the CGST Act provides a specific time within which the appeal can be entertained by the first appellate authority against any decision or order passed under the CGST Act or the SGST or UTGST Act by an adjudicating authority. Sub-section (1) provides a time limit of three months from the date of […]...
Alternative Investment Funds (AIFs) have lately been at the helm of catalysing growth, innovation, and revolutionizing the financial fabric of India....
With the banking structure expanding its arms from a thing of mere domestic happening to becoming an instrument of overseas trade, it has seen a fresh air of internationalization with the introduction of Offshore Banking Scheme, specially designed to prosper their global dealings seamlessly. An Offshore Banking Unit (OBU) is a type of fin...
Explore details of Clause 44 in Tax Audit Report (Form 3CD) and its GST reporting requirements. Learn how to fill out this crucial section for accurate tax compliance....
Revanasiddappa & Anr. Vs Mallikarjun & Ors. (Supreme Court of India) -
SC settled the issue as to whether a child, born from a invalid marriage under Hindu Marriage Act, is entitled to ancestral/coparcenary property or only to the self-earned/separate property of parents...