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Archive: May, 2024

Posts in May, 2024

Delhi HC Directs Central Registrar to Appoint Arbitrator in Handloom Dispute

May 26, 2024 153 Views 0 comment Print

Delhi HC mandates Central Registrar to appoint an arbitrator under Section 84 of the Multi-State Cooperative Societies Act in a dispute between Appolo Handloom and All India Handloom.

Procedural Violation, Not Suppression, for Invoking Extended Limitation: CESTAT

May 26, 2024 144 Views 0 comment Print

CESTAT Allahabad rules on LG Electronics India vs Commissioner of Central Excise, emphasizing procedural violations are not suppression for extended limitation.

Memorandum of Association (MOA) and amendment of Capital Clause of MOA

May 26, 2024 858 Views 0 comment Print

Learn about Memorandum of Association (MOA) capital clause under Companies Act 2013, its significance, alteration process, and legal requirements.

जीएसटी /आयकर में यूपीआई (UPI) की क्या स्थिति है?

May 26, 2024 1155 Views 0 comment Print

यदि आप UPI का उपयोग कर रहे हैं, तो आयकर एक्ट और जीएसटी अधिनियम 2017 के अनुसार UPI लेनदेन की सीमा क्या होगी और इसके लिए जीएसटी अधिनियम में क्या प्रावधान है?

Violation of Section 269SS: Section 271D penalty Applies, Not Section 68 addition

May 26, 2024 2550 Views 0 comment Print

Section 54F amendment restricting exemption to one residential house was prospective, applying only from April 1, 2015 and Violation of section 269SS of the IT Act, if any, would call for a separate penalty under section 271D, not an addition under section 68.

HC allows Section 54F exemption for all five flats received as part of development agreement

May 26, 2024 12003 Views 0 comment Print

Discover how the Madras High Court ruled on treating multiple flats as a single residential unit under Section 54F. Detailed analysis and implications explained.

Karnataka HC allows Section 54 exemption for investments in multiple residential properties

May 26, 2024 7806 Views 0 comment Print

Explore Arun K Thiagarajan Vs CIT, a case on Section 54 of the Income Tax Act, 1961. Detailed analysis, implications, and the court’s ruling explained.

HC Restores GST Registration with Return Filing & Tax Payment Conditions

May 26, 2024 486 Views 0 comment Print

Dive into the Calcutta High Court’s judgment on Rana Chowdhury’s challenge against the cancellation of his registration under the WBGST Act, 2017, and its implications.

GST registration cancellation for Return filing default: HC allows on more opportunity

May 26, 2024 435 Views 0 comment Print

Explore the Calcutta High Court’s judgment on restoring registration under CGST & WBGST Act, 2017, for a small retailer of imitation jewelry in Subhankar Golder Vs Assistant Commissioner of State Tax.

Interest allowable on delayed refunds of GST Input Tax Credit: Telangana HC

May 26, 2024 420 Views 0 comment Print

Explore the Telangana High Court’s judgment on interest under Section 54 of the CGST Act, 2017, for delayed refund of Input Tax Credit (ITC) and its implications.

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