Introduction: The case of Abdus Sami Saifi v. Union of India and Ors. [Civil Writ Petition No. 892/2024] recently came before the Hon’ble Rajasthan High Court, raising crucial questions regarding the validity of Notification No. 53/2023 dated November 2, 2023, and provisions of Section 107(4)
Comment The specific case of the petitioner is that there is no allegation against the petitioner but the entire allegation has been made against the supplier from whom the petitioner procured the goods. Details of the case Citation M/S. Shiv Enterprises Vs. State of Punjab
Comment The petition filed challenging the constitutional validity of Anti profiteering provisions of GST is hereby quashed by the SC. The provisions of anti profiteering are upheld by the supreme court. Details of the image Citation Cadila Healthcare Ltd. &Anr. vs. CCI & Ors.,
Introduction: The Central Board of Indirect Taxes and Customs (CBIC) has taken proactive steps to resume Bill of Entry filing services following the incorporation of budget-related changes in the Customs Electronic Data Interchange (EDI) system. CBIC’s Response to Budget-Related Changes: In response to recent budget
Deciphering Advance Tax Provisions: A Deep Dive into Sections 207 to 219 of the Income Tax Act, 1961: Understanding the nuances of the Income Tax Act, 1961, particularly Sections 207 to 219, is indispensable for taxpayers aiming to grasp the intricacies of Advance Tax provisions.
Uneducated people are not accustomed to handle notices through Emails, Department to work out possibilities of sending notices through Registered Post. Hon’ble Madras High Court in case of M/S. Sri Ganesh Constructions, Rep. By Its Partner G. Meenakshi Sundaram Versus The Assistant Commissioner (ST)
In the digital age, the landscape of commerce has undergone a significant transformation with the rise of e-commerce platforms and digital sales. As consumers increasingly turn to online channels for their purchasing needs, contract law has had to adapt to address the unique challenges and
Abstract: Digital tax proposals have significant implications for e-commerce businesses. This article explores the impact of proposals, strategies for compliance, and optimizing tax strategies. Introduction: Digital tax proposals aim to capture revenue from online sales, affecting e-commerce businesses. This article examines the implications of proposals
Comment In many judgments it is clarified that there should not be a levy of penalty without an intention to evade tax. In this judgment court again clarified that the penalty should only be levied when there is an intention to evade tax. One more
The Central Board of Direct Taxes (CBDT) has recently notified the Income Tax Return (ITR) Form ITR-6 for the Assessment Year (A.Y.) 2024-25, which will come into effect from April 01, 2024. This notification also includes the Income-tax (First Amendment) Rules, 2024, which further amend
