Gauhati High Court held that petitioner is entitled to claim input tax credit subject to conditions prescribed to newly inserted section 16 (5) and section 16 (6) of the CGST Act, 2017 which are ...

Punjab and Haryana High Court held that date of submission of claim would be recognized on accrual of cash incentive and not from date of submission or receipt of cash incentive.

Success in the effective implementation of environmental laws would, in this end, be achieved through the balance of conservation with development and through ensuring that future generations inherit ...

Kerala High Court held that transferring 1 st floor of the building to wife for reducing limit below prescribed threshold ...

What’s more, the Bench then directs in para 34 stating that, “The Registrar (Judicial) shall circulate a copy of this judgment to the Chief Secretaries of all the States/Union Territories to ensure ...

Madras High Court remitted the matter of imposition of GST on entire differential turnover since petitioner failed to ...

Governance Concerns related to the remuneration of the non-executive directors: The governance concerns raised by proxy advisors regarding Non-Executive Director (NED) remuneration highlight the need ...

Rule 102 of the CGST Rules, 2017: This rule outlines the procedural aspects of a special audit, which includes the issuance of Form GST ADT-03 to direct the audit and Form GST ADT-04 to inform the ...

My observations summarising the innovations at supervisory and regulatory levels. Our discussion need not necessarily follow the order of the discussion followed by the governor of the federal reserve ...

It is most significant to note that while leading from the front, the Allahabad High Court in a most learned, laudable, ...

ITAT Mumbai held that cultivation and sale of white button mushroom is an agricultural activity and hence activity resulting in the agriculture income is exempted under section 10 (1) of the Income ...

Over the last decade, PE has emerged as the leading force in M&A, mainly within the middle market range. Whereas early on, the PE firm’s focus was large-cap deals and big-ticket buyouts, the middle ...