"06 September 2023" Archive

Section 9(5) of CGST Act 2017: E-Commerce Operators & GST Liabilities

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....

Is a 99% Reduction in Share Capital of A Company Allowed?

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....

How to Become Research Analyst In India – A Comprehensive Guide

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...

HC quashed GST order passed without grant of opportunity of being heard

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....

ITAT Directs AO to Share Information on 32,855 Beneficiaries of Accommodation Entries

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...

Appeal Period and Condonation of Delay beyond Appeal Period Under GST

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 […]...

Liquidation Scheme Odyssey: Navigating the labyrinth of unliquidated investments

Alternative Investment Funds (AIFs) have lately been at the helm of catalysing growth, innovation, and revolutionizing the financial fabric of India....

Offshore Banking Units: Critical Analysis of The IBU Framework

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...

Understanding Clause 44 of Tax Audit Report (Form 3CD)

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....

Do Children Of Invalid Marriages Have Right In Their Parents’ Share In Hindu Joint Family Property

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...

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