[Opinion] ROC Drops Proceedings Against Company for Late Filing of Form DIR-12 Due to MCA V3 Portal Issues – A Case Study
Prof R Balakrishnan – [2024] 163 taxmann.com 60 (Article) Background…
June 4, 2024
[Opinion] Legality of Second Notice Under Section 148 for the Same Assessment Year
Dev Agarwal – [2024] 163 taxmann.com 24 (Article) Introduction Section…
June 4, 2024
Delhi HC Rules ‘Progress Rail Locomotive Inc.’ Lacks Permanent Establishment in India | Reassessment Notices Quashed
Case Details: Progress Rail Locomotive Inc v. DCIT - [2024]…
June 4, 2024
Courts’ Power to Order Interim Compensation U/s 143A of NI Act is Discretionary and Applies Only to Cheque Drawer | HC
Case Details: Prakash Vasant Ajgaonkar v. State NCT of Delhi…
June 4, 2024
Weekly Round-up on Tax and Corporate Laws | May 27th to 1st June 2024
This weekly newsletter analytically summarises the key stories reported at…
June 4, 2024
Delhi HC Ruling on AMP Expenses – Rejecting the Bright Line Test for PepsiCo India
AMP expenses (Advertisement, Marketing, and Promotion expenses) are costs incurred…
June 3, 2024
Taxation and Other Aspects of Private Trusts – Overview | Strategic Considerations | Types
A Private Trust is a legal arrangement where one party,…
June 3, 2024
HC Restored Registration of Assessee Which Was Cancelled by Merely Mentioning “Obtained by Fraud or Misstatement or Suppression”
Case Details: T S R Exports v. Superintendent, GST -…
June 3, 2024
Recovery Proceedings u/s 79 Can Be Initiated Before 3 Months Only in Exceptional Cases, Detailed Instructions Issued by CBIC
Instruction No. 01/2024-GST dated May 30th, 2024 The CBIC has…
June 3, 2024
Checklist for Clause 9 and 10 of Form 3CD in Tax Audit under the Income Tax Act, 1961
Clause 9(a) of Form 3CD requires details regarding partners/members of…
June 3, 2024