NCLAT New Delhi held that proposing NIL amount doesn’t result into non-compliance of section 30 (2) (b) of IBC. Hence, ...
When you give immovable property on rent then it will be considered as supply of services under GST law and GST will be applicable on it @18%. Now the immovable property can be commercial or ...
A Nil TDS Return is filed by using taxpayers while no TDS is deducted in the course of the relevant economic duration. It’s important to record this go back even if there aren’t any deductions to keep ...
As in case of employment, an employee may resign from the company either for growth, higher salary or some personal commitment. Similarly, a director of the Company may resign when he wishes to do so.
Importantly, deduction u/s. 80D is allowable over and above deduction of INR 1.5 Lakhs u/s. 80C of the Income Tax Act. Further, deduction u/s. 80D is allowable only under old tax regime and the same ...
Whether the GST Authorities can launch prosecution invoking penal provisions under IPC, without invoking the penal provisions of GST Act, when the alleged offences are covered under the provisions of ...
Held that, the Impugned Notices issued by the Respondent are fundamentally flawed. The practice of issuing a single, consolidated SCN for multiple assessment years contravenes the provisions of the ...
The DRC should complete the proceedings within six months from the end of the month in which application of the assessee is admitted. (a) Any proceedings before the DRC shall be deemed to be a ...
Timeliness of Filing Writ Petitions: The court reiterated that writ petitions should be filed within a reasonable timeframe, as undue delay without justification could lead to dismissal.
In Principal Commissioner of Income Tax-3, New Delhi vs. M/s. TCS E-Serve International Ltd. (2022), the Delhi High Court held that interest income from Indian sources earned by a non-resident is ...
The objective of this consultation paper is to seek comments from the members of public on the proposal for exempting certain transactions including subscription to non-convertible securities from ...
2. Regulation 37 (2) of SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021 (“NCS Regulations”) ...