Table of Contents Relaxation in Compliances Under Various Laws Due To COVID-19 Lockdown1. Income Tax2. Tax Deducted / Collected at Source ( TDS/ TCS)3. Goods & Service Tax (GST)4. Companies Act / MCA Filings5. Labour Laws & Other ActsNote:Read the copy: Relaxation in Compliances Under
Table of Contents Case Covered:Facts of the case:Observations of the court:Judgement of the court:Read & Download the full decision in pdf: Case Covered: Sunrise Foods Private Limited Versus The Assistant Commissioner (CT) Facts of the case: Writ Petitions filed under Article 226 of the Constitution
Table of Contents Intellectual Property Rights Taxability Under GST LawsFactual Matrix:FAQ OF CBIC 15.12.2018JUDGMENT ON PRE-GST REGIME – TAXABILITY OF IPR.(A) Whether Royalty being paid on the Merchanting Trade Activity would be a Non-GST Supply and not amenable to RCM. i.e no GST on RCM
Table of Contents 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, 2017BACKGROUND:LEARNED COUNSEL FOR PETITIONER:LEARNED COUNSEL FOR RESPONDENT:HELD:CRUX:Read the copy: Whether interest can be recovered for
Table of Contents Case Covered:Facts of the case:Observations of the court:Judgement of the court:Read & Download the full decision in pdf: 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
Table of Contents Case Covered:Facts of the case:Observations of the court:Judgement of the court:Read & Download full decision in pdf: 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
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
Table of Contents Case Covered:Facts of the case:Observations of the court:The judgement of the court:Read & Download in pdf: 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
Table of Contents GST Insights Judicial Pronouncements A. Order of Prohibition passed by DC without authorization invalid- HCB. Best Judgement assessment cannot be invoked on failure to file GSTR-3BGST Appellate AuthorityC. The ex-parte assessment order passed during the lockdown period quashed by AP-HC.D. No GST on
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
