The issue under consideration is whether an ‘Anti Virus Software’ would fall within the ambit of the definition of ‘Information Technology Software’ as defined u/s 65 (53a) of the Finance Act, 1994?
The issue under consideration is whether any clerical or arithmetical error made by an applicant in SVLDRS-1 also falls within the ambit of Section 128 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019?
The issue under consideration is whether the proceedings of enquiry/investigation undertaken at the airports without keeping it confidential and premature disclosure to the media (print/electronic) is justified in law?
New online system of MSME/Udyam Registration stands the test of Time & Technology. Totally seamless & smooth system also shows stability & resilience. More than 11 lakh MSMEs already registered since its launch on 1st July, 2020
The issue under consideration is whether the addition made u/s 68 for assessee helped various beneficiaries in providing accommodation entries in relation to capital and expenses is justified in law?
The issue under consideration is whether show cause notice for confiscation of goods or conveyance is justified to issue on mere suspension under GST Act?
The instant petition is filed to seek to release of the detained goods and vehicles under Section 129(1) of the CGST Act. The court directed the respondent authority to release the vehicle and the goods after obtaining a bond of Rs.11,73,480 from the writ applicant.
The issue under consideration is whether CIT(A) is correct in disallowing managerial and administrative expenses for earning dividend income by treating this as tax free income?
The issue under consideration is whether ‘Noticing the conveyance at a wrong destination’ without anything more can be said to be a contravention of the CGST Act?
Gokul P.G. Vs State of Kerala (High Court of Kerala at Ernakulam) Sections 129 and 130 are independent provisions, and that, while a detention of goods and vehicle under Section 129 could entail proceedings under Section 130, in situations where the detained goods/vehicle are not cleared by the owners thereof within a period of 14 […]
