Explore the tax implications for salaried individuals and independent professionals. Learn when professional fees may be treated as salary income, with insights from key judgments.
Legal responsibilities of deceased’s representatives in income tax proceedings. Learn about Section 159 and key judgments shaping the assessment process
Learn process of increasing authorized share capital, from amending MOA to filing ROC forms. Boost your company’s potential with a streamlined approach.
Explore SEBI’s proposed framework for subordinate unit issuance and unit-based employee benefits in REITs and InvITs. Provide your insights on the regulatory requirements and recommended changes for public consultation
Recent AAR, Gujarat ruling on GST for job work services. Understand application of Notification No. 11/2017-CE (Rate) and Heading SAC 9988, making applicant liable for 12% GST.
Delhi High Court held that while judging as to whether a person is fit and proper to be appointed as an Insolvency Professional his past actions and conduct cannot be ignored. Accordingly, refusal to grant registration as an Insolvency Professional justified as petitioner found guilty of fraudulent practices violating market integrity.
CESTAT Mumbai held that imposition of penalty for failure in not being proactive for fulfilling of regulation 10(a) of Customs Brokers Licensing Regulations, 2018 [CBLR,2018] alone, is appropriate and justifiable.
Madras High Court’s ruling on director’s tax liability during liquidation. Uncover intricacies of Section 88(3) of CGST Act and its impact on ex-directors’ responsibilities.
CESTAT Delhi held that re-determination of value resorting to valuation under Rule 7 of the Customs Valuation Rules justified on failure to advance any documents/ invoice to substantiate the value of goods.
CESTAT Delhi upheld revocation of Customs Broker license on failure to make appropriate enquiries of their client and for facilitating fraudulent highly under-valued exports.
