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Gujarat HC in the case of ABB India Limited Versus Union of India
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
New Changes in Form 26AS
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
GST Insights Judicial Pronouncements
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
CA Nikhil M JhanwarMay 29, 2020
GST ConsultancyInterplay of Section 129 & 130 of CGST Act
Section 129 & 130 of CGST Act Section 129 & 130 of the CGST Act. Both have a non-obstante clause. They start with “Notwithstanding anything contained in this Act”. If there can be some instances when both of these will be applicable. The plain reading
CA Shafaly GirdharwalMay 28, 2020Join our free webinar on 29th & 30th May (11 AM- 1 PM) on Impact DTAA on International Taxation-I & II by CA Nitin Kanwar
About the course: In this webinar, CA Nitin Kanwar will Discuss the overview of International Taxation including the Tie Breaker test, Taxation FTS, Royalty, Business Income, and other relevant issues for deduction of tax u/s 195. About the course creator: CA Nitin Kanwar Fees: It is
Goodwill is IPR?
1. What is Intellectual Property Right? 1.1. As per the World Intellectual Property Organization (WIPO), Intellectual Property (IP) refers to creations of the mind, such as inventions; literary and artistic works; designs; and symbols, names, and images used in commerce. These usually take the form of Trademarks,
MCA Clarification- Contribution towards PM CARES Fund will Qualify as Eligible CSR Activity
MCA vide its Office Memorandum dated 28th March 2020, has clarified that the contribution towards PM CARES Fund will be classified as eligible CSR activity under item no (viii) of Schedule VII of Companies Act, 2013 to deal with the COVID-19 Pandemic. MCA vide its
GST LitigationNon-obstante clause, How to interpret?
What is a non-obstante clause? A non-obstante clause is generally appended to a section with a view to give the enacting part of the section, in case of conflict, an overriding effect over the provision in the same or other Act mentioned in the non-obstante
CA Shafaly GirdharwalMay 28, 2020
GST CompliancePrinciple of natural Justice
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
CA Shafaly GirdharwalMay 28, 2020Join our free webinar on 30th May (5 PM- 6 PM) on Discussion on Economic Package And Other Developments in MSME Sector by CA Anuruddh Tiwari
About the Course: In this Session, CA Anuruddh Tiwari will have a discussion on Economic Package And Other Developments in MSME Sector, Covering: Revised Definition of MSME Benefits to MSME Registration Procedure Various Practical aspects/questions like whether a Trader would be eligible for MSME registration.
Delhi HC in the case of M/s Kanak Exports Versus Union of India
Case Covered: M/s Kanak Exports Versus Union of India Facts of the case: This petition has been filed by the petitioner challenging the order dated 28.12.2017 passed by the respondent no.3 holding the petitioner as ineligible for receiving any benefit under the ‘Duty-Free Credit Entitlement’
Whether Transfer of Development Rights is “Sale of Land”
Whether Transfer of Development Rights is “Sale of Land” Introduction As per Paragraph 5 of Schedule III ‘sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building’ shall be treated as neither supply of goods not the supply
CA Vinamar GuptaMay 27, 2020