Board of Studies, being the students interface with the Institute, brings out a variety of educational inputs to assist the students in their learning process. These include Study Materials, Practice Manuals, Supplementary Study Papers, Select Cases in Direct and Indirect Tax Laws and Revision Test Papers.
Transition of the unavailed Cenvat Credit as on the appointed day & eligible duties is one of the most crucial question for the Tax Payers as they want to ensure smooth carry forward / refund of the same. Below is the analysis of Transitional Provisions under CGST law as presented in Lok Sabha & transition Rules released on March 31st, 2017
The Lok Sabha on Tuesday, 21 March 2107 has passed 40 Amendments to the Finance Bill 2017. These amendments were made mainly to make the law in sync with the proposed changes in Finance Bill 2017 as well as Finance Bill 2016.
e-Form DIR-12 is required to be filed for Appointment/Resignation or in case of Change in Designation of Directors of the Company by the Company pursuant to Sections 7(1) (c), 168 & 170 (2) of the Companies Act, 2013
One of the key areas of litigation in GST will be which tax (i.e. IGST or CGST and SGST) is applicable on a transaction. Therefore, it is very important to understand the provisions of place of supply.
With effect from 1st April 2017, the Insolvency and Bankruptcy Board of India has notified the Corporate Voluntary Liquidation Process Regulations, 2016. These regulations have removed the recently faced ambiguity in winding up and liquidation of corporate persons after the recent amendments in Companies Act, 2013
HC held that The Central Government cannot direct the assessing officer to take a particular view of the matter as that would be a direct interference with his powers as an assessing officer. He has to exercise the powers in accordance with law.
It has been observed, of late, that some of the dealers esp. a majority of those who have been granted Registration Certificate provisionally i.e. whose credentials are yet to be fully established, are found engaged in downloading of higher amount of Statutory Forms by showing inter-state transactions.
In compliance of the order dated February 02, 2016 passed by the Hon’ble Supreme Court of India in Civil Appeal No.13394/2015 titled as PACL Ltd. Vs Securities and Exchange Board of India and other connected matters, a Committee has been constituted by SEBI under the Chairmanship of Justice (Retd.) R. M. Lodha
If the facts of the instant case are examined, it is quite vivid that in the present case, the award was passed by the Facilitation Council on 12-3-2014, the respondent herein filed application for execution of award on 21-8-2014 and thereafter on 19-2- 2015, application under Section 34 of the Act of 1996 was filed […]
