Join our webinar on July 24-25 for an in-depth analysis of Union Budget 2024. Learn about tax proposals, sector impacts, and investment insights. Register now!
Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC complexities. Register now!
MCA imposed penalties on Muthootu Mini Nidhi Limited for non-compliance with provisions of Section 138 of Companies Act, 2013. Penalties are a result of company’s failure to appoint an internal auditor
Explore Limited Liability Partnership (Significant Beneficial Owners) Rules, 2023 notified by Ministry of Corporate Affairs. Learn about definitions, duties, declarations, and compliance
Explore complexities of deemed exports under EOU in GST regime. Learn refund procedures, recent clarifications, and potential challenges for EOUs
Understand rectification timelines for GSTR-1 errors as per Sec 37 (3) & 1st Proviso of the GST law in India. Know when rectification is allowed, when it is necessary & limits. Importance of filing accurate GST returns before the due date.
Explore consequences of non-compliance with tax obligations, its impact on public trust, and importance of government pursuit. Gain insights into balancing enforcement and fairness for a robust tax system.
Explore the Enbee Education Centre case vs. Commissioner of Central Excise & ST. CESTAT Ahmedabad clarifies the distinction between ‘consignment agent’ and ‘commission agent.’ Full text of the judgment included.
Explore the intricacies of Permanent Establishment in international taxation, from UN Model to domestic laws. Learn about key provisions, tests, and recent developments. Contact us for clarity on International Taxation/DTAA.
Demand of service tax for the period from 1st April 2003 to March 2005 was prima facie wrong because appellant had started rendering services to M/s IBP Co. Ltd. from 01.09.2005 as was clear from the agreement dated 01.09.2005 which had been accepted in the order-in-original.
Penalty under section 271(1)(c) was not leviable as there was failure on the part of AO as to which limb of Section 271(1)(c) got attracted for imposition of penalty.
Delhi High Court directed to decide afresh whether imported article i.e. gold coins are classifiable under CTH 7114 1910 or 7118 9000 bearing in mind the findings on the scope of those two entries.
