Month: September 2023
1,311 articlesCorporate Law

Corporate Law
Pioneering Precedent: NCLAT’s Inherent Authority to Recall Judgments
Corporate Law

Corporate Law
MCA amends LLP Form 3 and Form 4 from 1st September 2023
Income Tax

Income Tax
TDS u/s 195 not deductible as no income of non-resident is chargeable to tax
Goods and Services Tax

Goods and Services Tax
Unfathomed GST demands on personal guarantee given by Directors
Goods and Services Tax

Goods and Services Tax
Detention of goods for non-issuance of credit note unwarranted
Goods and Services Tax

Goods and Services Tax
Corporate Guarantee: An Emerging Suit Under GST
Income Tax

Income Tax
Software licence fee reimbursement not taxable as no Permanent Establishment in India
Income Tax

Income Tax
Existence of business exigency needs to be proved for payments in cash to avoid addition u/s 40A(3)
Company Law

Company Law
Detailed enquiry requested by NCLAT as approaching court with fabricated document become rampant
Income Tax

Income Tax
