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 PronouncementsA. 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
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
Table of Contents 1. What is Intellectual Property Right?2. What is Goodwill?3. Weather Goodwill is IPR?Brief of the Case: –View of CESTATConclusion RemarksRead & Download in pdf: 1. What is Intellectual Property Right? 1.1. As per the World Intellectual Property Organization (WIPO), Intellectual Property (IP) refers to creations of the
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
Table of Contents About the course:About the course creator:Fees:Link to the webinar-I:Link to the webinar-II: 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
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
