Relaxation in Compliances Under Various Laws Due To COVID-19 Lockdown 1. Income Tax S.No Compliance Original Status After Relief Measures Remarks 1 Income Tax Return Filing the date for F.Y 2019-20 For Individuals-31Jul, corporates/ Tax Audit cases- 31st Oct, Transfer pricing cases, -30th Nov Due
Case Covered: Sunrise Foods Private Limited Versus The Assistant Commissioner (CT) Facts of the case: Writ Petitions filed under Article 226 of the Constitution of India praying to issue Writ of Mandamus, directing the respondent herein to accept the revised returns filed by the petitioners
Intellectual Property Rights Taxability Under GST Laws In this article, an attempt has been made to explain the taxability of Intellectual Property Rights (hereinafter called IPR) on the touchstone of Goods & Service Tax Act, 2017 (hereinafter called the Act), with the help of cases
Whether interest can be recovered for delayed payment of tax by attaching the bank account of the assessee without adjudicating u/s 73 or 74 of CGST Act, 2017 MAHADEO CONSTRUCTION CO. AT CHATTARPUR, PALAMAU THROUGH ITS PARTNER ANIL KUMAR SINGH Vs THE UNION OF INDIA
Case Covered: Tvl.M.R.Motor Company Versus The Assistant Commissioner (CT) Facts of the case: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records on the files of the respondent in Rc.No.366/2013/A1 dated
Case Covered: Pr.Commissioner of Income Tax Versus Rishabhdev Tachnocable Ltd. Facts of the case: This appeal has been preferred by the Revenue under Section 260A of the Income Tax Act, 1961 (briefly “the Act” hereinafter) against the order dated 3rd November 2016 passed by the
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th May 2020 INCOME-TAX G.S.R. 329(E).—In exercise of the powers conferred by section 285BB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of
Case Covered: ABB India Limited Versus Union of India Facts of the case: The subject matter of challenge in the main matter is the notice, issued by the authority, under Section 129(3) of the Act i.e. Form GST-MOV-07 as well as the order passed by
GST Insights Judicial Pronouncements The validity of the Order of Prohibition passed by DC Best Judgement assessment The ex-parte assessment order passed during the lockdown period GST on Whole Time Director’s salary The time limit to claim TRAN-1 GST Credit is 30.06.2020? A. Order of Prohibition
Principle of natural Justice explained under case laws: Para17of Synergy fertichem limited Vs. state of Gujrat: In CCT v. Shukla & Bros.,(2010) 4 SCC 785, the Supreme Court held thus: “14. The principle of natural justice has twin ingredients; firstly, the person who is likely to
