Table of Contents Case Covered:Facts of the Case:Observations of the Hon’ble Court:The Decision of the Court:Read & Download the Full Decision in pdf: Case Covered: Uttar Pradesh Power Transmission Corporation Ltd. Versus CG Power And Industrial Solutions Limited Facts of the Case: This Special Leave
Circular No. 10/2021 F. NO. 225/49/2021/ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, Dated 25th May 2021 Subject: Clarification regarding the limitation time for filing of appeals before the CIT(Appeals) under the Income-tax Act, 1961 (the
To, The Principal Chief Commissioners / Chief Commissioners of Central Tax Madam / Sir, Subject: Guidelines regarding cancellation of Registration under Rule 22 (3) of CGST Rules, 2017- Reg. Kind attention is invited to Rule 22 (3) of CGST Rules, 2017 regarding the procedure
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 24th May 2021 G.S.R. 338 (E).— In exercise of the powers conferred by section 50B read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board
The Code on Wages, 2019 subsumes Four Labour Laws, i.e. Payment Of Wages Act 1936, Minimum Wages Act 1948, Payment Of Bonus Act 1965 And Equal Remuneration Act 1976. This Code contains some important provisions which have far-reaching implications. These provisions are discussed herein.
Table of Contents Case Covered:Issue:Brief Facts of the Case:Brief Arguments by Petitioner/ Appellant:Brief Arguments by Respondents:Judgement/ Ratio (in brief):Head Note/ Judgement in Brief:Authors View: Case Covered: M/s Golden Mesh Industries Vs. Assistant Commissioner State Tax Issue: Whether the best judgement order can be passed without
Table of Contents Case Covered:Issue:Brief Facts of the Case:Brief Arguments by Petitioner/ Appellant:Brief Arguments by Respondents:Cases relied upon by:Judgement/ Ratio (in brief):Head Note/ Judgement in Brief:Authors View: Case Covered: Roshni Sana Jaiswal Vs. Commissioner of central taxes GST Delhi Issue: Whether bank account of a
Table of Contents Tax CalendarIncome TaxGSTRead & Download the full Copy in pdf: Tax Calendar Due date Form/Return/Challan Reporting Period Description 24th May 2021 GSTR-3B Jan-March 2021 Due Date for furnishing Summary of Outward & Inward Supplies for taxpayers whose aggregate turnover is up
“No man ever reached to excellence in any one art or profession without having passed through the slow painful process of study and preparation.” – [Horace – Ancient Greek Poet, 65 BC- 8 BC] Table of Contents Pre- Notice Consultation Show Cause Notice Read
Introduction:- Authority and power to conduct search and seizure operations is strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section 132 (1) of the Act are satisfied. The jurisdictional facts that have to
