#section 45
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383 articlesGoods and Services Tax
Goods and Services Tax
Bail application in fake GST firm rejected as twin condition u/s. 45 of PMLA not fulfilled
Corporate Law
Corporate Law
Bail application in huge economic offence rejected due to pendency of 444 cases
Income Tax
Income Tax
ITAT Delhi: Sales Commission Not Taxable—No PE, No Business Connection
Income Tax
Income Tax
ITAT Remands CIT(A) Order for Non-Speaking Decision on 54/54F & Net Consideration
Income Tax
Income Tax
Gains from legal transaction emanating from illegal act would be construed as proceeds of crime
Corporate Law
Corporate Law
Writ Petition Dismissed as Alternate Remedy under IBC Available: Gujarat HC
Income Tax
Income Tax
Section 54 Relief Upheld as Property Reinvestment Delay Beyond Assessee’s Control
Company Law
Company Law
Resolution plan as approved by CoC meets requirements of IBC hence approved
Goods and Services Tax
Goods and Services Tax
No jurisdiction in the hands of Customs Authorities to issue directions under GST Law
Income Tax
Income Tax
Reassessment Invalid for Change of Opinion on 54F Claim – ITAT Quashes ₹1.63 Cr LTCG Addition
Income Tax
Income Tax
DDIT(Inv.) Lacked Jurisdiction Beyond ₹5 Lakh Limit – Only Regular AO Can Levy Higher Penalty under BMA
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Corporate Law
Corporate Law
Procedural lapses cannot be ground to treat arrest illegal: Petition of Chaitanya Baghel dismissed
Income Tax
Income Tax
