Delve into the legislation and analysis surrounding the availability of Input Tax Credit (ITC) of IGST with insights into statutory provisions, circulars, and revenue appropriation.
Analysis of Dhansar Engineering Company Private Limited vs Eastern Coalfields Limited case by Calcutta High Court regarding the validity of a policy circular as an arbitration clause.
Explore the alignment of Section 286 of the Income Tax Act 1961 with OECD BEPS Action Plan 13, emphasizing Country-by-Country Reporting (CbCR) requirements and implications.
Read the full text of the Patna High Court judgment ordering two judicial officers to pay ₹200 as compensation to Sunil Pandit for an unjust trial under Section 498A IPC.
Learn the consequences of not filing MSME Form 1 on time as illustrated by a recent penalty case. Understand the legal requirements and avoid hefty penalties.
Learn about a landmark Kerala High Court judgment ruling that tax/penalty under Section 242 of the Kerala Municipality Act cannot be imposed on lawfully constructed buildings occupied without municipality permits. Dive into the detailed analysis and implications.
In Govind Kumar Sharma & Anr Vs Bank of Baroda case, Supreme Court sets aside auction sale under SARFAESI Act due to procedural lapses, allowing tenants to stay with refund.
Despite legal contention that addition under section 69 was erroneous, ITAT emphasized necessity of substantiating genuineness of transactions, rather than merely disputing section under which additions were made.
Patna High Court dismisses reference under NHAI Act due to default. Analysis of the case, implications, and conclusion. Learn why parties should challenge awards under Section 34, not by writ.
Explore Allahabad High Court’s judgment on predeposit under Section 19 of MSMED Act in the case of Docket Care Systems Vs. Hariwill Electronics. Analysis and implications discussed.