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FILING OF SECOND MOTION APPLICATION FOR THE APPROVAL OF THE SCHEME FORMULATED IN LIQUIDATION PROCESS
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
December 29, 2022
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DR.MARIAPPAN GOVINDARAJAN
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No recovery of tax to be made during search, inspection or investigation unless it is voluntary
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By: - Bimal jain
Dated:
December 29, 2022
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Bimal jain
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Depreciation – case of Radisson Hospitality about depreciation claimed based on 50% ownership – case not properly explained- may be all relevant and usual documents were not provided .
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By: - DEVKUMAR KOTHARI
Dated:
December 29, 2022
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DEVKUMAR KOTHARI
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Cess/Surcharge is not allowed as business expenditure u/s 37 of the IT Act, 1961
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By: - Bimal jain
Dated:
December 29, 2022
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Bimal jain
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CONDONATION OF DELAY – TIME EXCLUDED UNDER LAW OF LIMITATIONS WILL BE EXCLUDED - The period once excluded, cannot be counted for the purpose of computing the period for which delay can be condoned, so held by the Supreme Court.
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By: - DEVKUMAR KOTHARI
Dated:
December 28, 2022
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DEVKUMAR KOTHARI
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INTEREST ON REFUND UNDER GST- SOME ISSUES
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By: - Dr. Sanjiv Agarwal
Dated:
December 28, 2022
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Dr. Sanjiv Agarwal
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Charge of the double benefit will sustain only when the assessee claims the refund and utilise the same for payment of duty
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By: - Bimal jain
Dated:
December 28, 2022
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Bimal jain
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Classification of service depends on essential character of service
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By: - Bimal jain
Dated:
December 28, 2022
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Bimal jain
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GRANT OF BAIL UNDER GST LAW
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By: - Dr. Sanjiv Agarwal
Dated:
December 27, 2022
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Dr. Sanjiv Agarwal
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The honorable Supreme Court while considering Cr.PC and Foods and drugs related laws held that “ The law, is meant to exist as a shield to protect the innocent, rather than it being used as a sword to threaten them.” and “the law must not be used as a tool to harass the accused”.
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By: - DEVKUMAR KOTHARI
Dated:
December 27, 2022
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DEVKUMAR KOTHARI
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Primary allegation cannot be added to the SCN by issuing Supplementary Notice
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By: - Bimal jain
Dated:
December 27, 2022
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Bimal jain
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Expenditure incurred for construction of a new facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure
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By: - Bimal jain
Dated:
December 27, 2022
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Bimal jain
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COTTON SEED IS NOT AGRICULTURAL PRODUCE
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By: - DR.MARIAPPAN GOVINDARAJAN
Dated:
December 26, 2022
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DR.MARIAPPAN GOVINDARAJAN
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ICAI has suo moto powers to initiate disciplinary actions against CAs without written complaint
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By: - Bimal jain
Dated:
December 26, 2022
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Bimal jain
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Ex-parte orders passed are in violation of the principles of natural justice and entails civil consequences
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By: - Bimal jain
Dated:
December 26, 2022
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Bimal jain
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Shipping Industry – A Complex Saga
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By: - Sabyasachi Chakraborty
Dated:
December 24, 2022
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Sabyasachi Chakraborty
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RECENT DEVELOPMENTS IN GST
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By: - Dr. Sanjiv Agarwal
Dated:
December 24, 2022
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Dr. Sanjiv Agarwal
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Revenue Department has the discretion to allow/disallow redemption of prohibited hazardous waste
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By: - Bimal jain
Dated:
December 24, 2022
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Bimal jain
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Interest paid on belated payments of service tax is allowable for deduction u/s 37(1) IT Act
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By: - Bimal jain
Dated:
December 24, 2022
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Bimal jain
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ARREST GUIDELINES UNDER GST LAW
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By: - Dr. Sanjiv Agarwal
Dated:
December 23, 2022
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Dr. Sanjiv Agarwal
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