CESTAT Chennai rules decoration balloons imported by Bubbly Balloons do not require BIS registration, setting aside the confiscation order by Customs.
Explore the Guwahati High Courts ruling on parallel GST proceedings for the same period. Learn about the case, implications, and the legal perspective on dual actions under CGST and SGST Acts.
Explore the concept of Deemed Public Companies under the Companies Act, 2013. Learn about compliance, restrictions, and the hybrid nature of these entities. Get insights on regulatory implications.
Dive into the revisions of ICSI’s Secretarial Standards 2024, exploring key changes impacting corporate governance. Understand implications for company secretaries and the broader corporate landscape.
J&K and Ladakh High Court rules leasehold interest in land as a company asset, impacting share valuation and capital gains calculation. Read the detailed judgment analysis.
ITAT Bangalore held that microfinancing activities by charging exorbitant interest cannot be considered to be charitable purpose in terms of section 2(15) of the Income Tax Act accordingly exemption claimed u/s 11 and 12 duly deniable.
Learn from the Bombay High Court’s judgment why actual agricultural activity isn’t crucial in determining land as agricultural, impacting tax liabilities.
Read the detailed analysis of Ram Prakash Bhatia Vs ACIT case where ITAT Delhi upholds addition made on commission income earned from accommodation entries. Full text of the order included.
Read the detailed analysis of Shekhar Agarwal Vs ACIT case where ITAT Delhi deletes addition of diamond jewellery found during search proceedings. Full text included.
Explore the critical role of indemnity clauses in contracts, ensuring protection against losses, with insights on M&A agreements and enforceability.
