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Archive: 06 December 2023

Posts in 06 December 2023

Second FIR Not Barred If Allegations Are Substantially Different: Kerala HC

December 6, 2023 945 Views 0 comment Print

Explore Kerala High Court’s landmark judgment allowing a second FIR if allegations substantially differ. Learn key insights and implications.

Coaching Service with Goods is Composite Supply & not mixed supply: AAAR

December 6, 2023 4224 Views 0 comment Print

AAAR held that supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags and other goods to their students is composite supply and their principal supply is coaching services.

Article 226 Invoked: Retention of Service Tax Under Protest Without Legal Authority

December 6, 2023 882 Views 0 comment Print

Bombay High Court held that it was appropriate for the petitioner to invoke the jurisdiction of this Court under Article 226 of the Constitution for refund of money as amount deposited under protest was retained by the department without authority of law.

Once demand is reduced, original order cannot sustain: Sikkim HC

December 6, 2023 1320 Views 0 comment Print

In a recent case, Lupin Limited challenged a recovery order related to excess cash refund under the Budgetary Support Scheme. Sikkim High Court directs reconsideration, highlighting crucial aspects.

Taxation of Perquisites in India: Types and Exemptions

December 6, 2023 12735 Views 0 comment Print

Types of perquisites in India, their tax implications, and exemptions under the Income Tax Act. Learn who pays perquisite taxes and key considerations.

Protecting Minority Shareholders: Companies Act 2013 Rights

December 6, 2023 8586 Views 1 comment Print

Rights for minority shareholders under Companies Act 2013, including filing petitions, preventing oppression, and safeguarding interests

Trust Taxation: Recent Case Laws and Advisory Insights

December 6, 2023 7122 Views 0 comment Print

Explore recent case laws on trust taxation, including issues like mutuality, corpus donations, and general public utility. Gain advisory insights into navigating the complex landscape of trust taxation.

SC Directives for Safe Deposit Lockers: Key Aspects for Bank Customers

December 6, 2023 5415 Views 2 comments Print

Changes in bank locker agreements after Supreme Court’s directives in India. Analysis of new agreements, stamping issues, and customer rights.

RERA Guidelines: Transparent Utilization of Real Estate Funds

December 6, 2023 4203 Views 0 comment Print

Explore how RERA ensures transparency in real estate funds utilization, from allottee contributions to borrowed funds, with insights on regulations and recent directives.

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