Where Competent Authority had detained goods of assessee under transport as well…
Assessee to file reply for confiscation notice issued by authority after payment made for release of goods & vehicle
Where Competent Authority had detained goods of assessee under transport as well…
Remuneration paid to directors by the company attracts GST on reverse charge basis
Consideration paid to the director for the supply of services to the…
Fresh order of provisional attachment in GST can be issued by appropriate authority after the expiry of time period
Section 83 does not provide for extension of order for provisional attachment…
Tax Invoice, Debit Note and Credit Note under GST
An invoice does not bring into existence an agreement but merely records…
HC upholds constitutional validity of Sec. 234E imposing fee for late filing of TDS/TCS statements
A provision can be held unconstitutional only when the legislature was incompetent…
Commercial principles to be applied for adjustment of brought forward loss against current year income
The aim of any businessman is to earn profits. However, if by…
Understanding New Equalisation Levy & TDS on e-Commerce Transactions with Practical Illustrations
With the expansion of information and communication technology, the supply and procurement…
CIT couldn’t cancel trust’s registration just by referring to amended provision of Sec. 2(15)
Power of cancellation of registration can be exercised by Commissioner, where Commissioner…
SC issues guidelines for functioning of Courts through video conferencing during Covid-19 pandemic
Article 142 Directions: All measures shall be taken to reduce the need…