The ITAT Raipur held that prior to 1 June 2015, there was no enabling provision under Section 200A to levy late filing fees under Section 234E while processing TDS returns. The Tribunal ruled the demand for A.Y. 2013-14 unsustainable and deleted the levy.
India and France have signed a protocol granting full taxing rights on capital gains from share sales to the country of company residence. The amendment removes the MFN clause and strengthens tax certainty under updated international standards.
Input Tax Credit, intended as GST’s backbone, has become a major litigation driver due to strict conditions like supplier tax payment requirements and procedural mismatches. Courts continue to grapple with whether bona fide purchasers should suffer for supplier non-compliance.
The Uttarakhand High Court held that mere suspicion about a spouse’s character and strained marital relations do not amount to abetment of suicide under Section 306 IPC. In the absence of instigation, mens rea, and proximate conduct, conviction cannot be sustained beyond reasonable doubt.
Maharashtra AAR held that ElectroInk supplied with consumables under the Click Model is a mixed supply as no principal supply exists, attracting the highest applicable GST rate.
GST AAR Maharashtra ruled that commission received from foreign universities qualifies as export of services since the applicant is not an intermediary. Place of supply was held outside India, making the transaction zero-rated and eligible for ITC refund.
The Authority ruled that ITC on works contract services used to construct a breakwater is blocked since it results in an immovable property. The structure does not qualify under the plant and machinery exception.
A comprehensive guide to authorised, issued, subscribed, and paid-up capital and regulatory compliance under the Companies Act, 2013.
A comprehensive guide to applicability, 2% spending rule, governance structure, compliance requirements, and penalties under Section 135.
Section 68 CGST – From E‑Way Bill Compliance to Road‑Side Detention: Law, Practice and Judicial Pushback Section 68 of the CGST Act forms the statutory bridge between movement of goods, e-way bill compliance, and detention proceedings under Sections 129 and 130. It mandates that the person in charge of a conveyance carry prescribed documents such […]
