Article is an attempt to provide a detailed analysis of GST Amnesty Scheme under Section 128-A, strategic approaches for different scenarios and benefits to taxpayers & department.
BNSS aims to speed up justice in India, but are core issues like adjournments and judge shortages addressed? Explore the gaps and potential solutions.
CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. Accordingly, orders are liable to be set aside and all the appeals are allowed.
ITAT Bangalore held that the assesse is entitled to claim deduction u/s. 54 of the Act if the assesses able to establish the fact that the construction was commenced within the period prescribed of 3 years under the Income Tax Act.
Explore the Principal Purpose Test (PPT) in international tax law, its impact on treaty benefits, legal uncertainty, and potential reforms for clarity and fairness.
If a GST appeal is time-barred, can the High Court intervene? Learn about legal remedies, writ petitions, and when courts may consider delays under GST law.
The study explores the types of foreign investments—Foreign Direct Investment (FDI), Foreign Institutional Investment (FII), External Commercial Borrowings (ECBs), and Venture Capital—highlighting their respective contributions to India’s economic development.
Goods and Services Tax (GST) framework in India, established under the CGST Act, 2017, mandates specific procedures for taxpayers to appeal against demands raised under Section 74. This provision primarily deals with cases involving tax evasion, fraud, or suppression of facts. Filing an appeal under Section 74 requires meticulous attention to procedural compliance, including submitting […]
86% of Independent Director positions in CPSEs remain vacant. Govt follows a structured process for appointments through ministries and search committees.
In 2024, 16,798 companies were struck off under Section 248(2). No definition for shell companies exists under Companies Act, 2013. Compliance monitoring continues.
