Bringing you the Best Analytical Legal News
Explore the latest cases reported in HCC’s Goods & Services Tax Reports (GSTR) Volume on Input Tax Credit, Leasehold rights, Refund, Search and Seizure, Appeal, Limitation, Recovery of tax and much more.
Continue reading
“The pre-condition for invoking Section 59 of the Companies Act, 2013 is that the Applicant must already be a valid holder of a share certificate prior to invoking the provision.”
Continue reading
Explore the latest cases reported in SCC’s Company Cases (Comp Cas) Volume on Banking business, Wilful Default, Resolution plan, Winding up and Liquidation, Corporate Insolvency, Recovery of debts and much more.
Continue reading
In the present case, the issue was whether CCI has power to examine the case, where the subject matter was protected by the Patent Act. The Tribunal observed that Section 3(5) of the Competition Act, 2002 states that the Competition Act will not restrict the right of any person in protecting his rights under the Patent Act.
Continue reading
Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Appeal, Refund, Assessment, Revision, Business expenditure, Recovery of Tax, Revision, Capital or Revenue receipt, Search and Seizure, Benami Transactions and much more.
Continue reading
Explore the latest cases reported in HCC’s Goods & Services Tax Reports (GSTR) Volume on Exemption, Offences and Penalties, Limitation, Reassessment, Advance ruling, Customs Broker, Appeal, Foreign trade, export, import and investment and much more.
Continue reading
Explore the latest cases reported in SCC’s Company Cases (Comp Cas) Volume on Resolution plan, Moratorium, Winding up and Liquidation, Directors, Notice, Banking business and much more.
Continue reading
The power envisaged under Section 34(4)(b) of the IBC is a power to recommend the replacement of the particular Resolution Professional on facts specific to that individual and is not a general power that could be exercised by the IBBI for issuing the Circular.
Continue reading
Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Assessment, Notice, Business or Revenue expenditure, Double taxation, Return of Income, Revision, Search and Seizure, Faceless assessment and much more.
Continue reading
“Despite the contentions raised by the Appellant, Appellant entered into settlement with the Operational Creditor to discharge his dues, which has been filed by an Affidavit by the Appellant as well as Respondent.”
Continue reading
“Non-admission of the claim of the Appellant in liquidation proceeding shall not preclude it from taking such steps as available in law for realisation of its claim which arose after liquidation commencement date.”
Continue reading
Explore the latest cases reported in HCC’s Goods & Service Tax Reports (GSTR) Volume on Appeal, Seized goods, Recovery of duty, Assessment, Anti-dumping, Budgetary support scheme, Jurisdiction and much more.
Continue reading
Explore the latest cases reported in SCC’s Company Cases (Comp Cas) Volume on Corporate Insolvency, Banking business, Dishonour of cheque, Securities Market Transactions, Resolution plan, Moratorium, Winding up and Liquidation and much more.
Continue reading
“For maintaining an application for default of another Financial Creditor, the essential ingredients to be fulfilled by the Applicant is that the Applicant has to be a Financial Creditor on its own facts.”
Continue reading
Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Exemptions, Revision, Deductions, Limitation, Appeal, Reassessment, Legacy Dispute Resolution, Faceless assessment and much more.
Continue reading
Explore the latest cases reported in HCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, refund, CENVAT Credit, Appeal, Interest, Limitation, unjust enrichment and much more.
Continue reading
Explore the latest cases reported in SCC’s Company Cases (Comp Cas) Volume on Resolution plan, Moratorium, Winding up and Liquidation, Deposit Insurance, Credit Guarantee and much more.
Continue reading
The present case is of year 2005, the judgment was delivered on 29-5-2006 and now it has been more than 19 years which has passed. Therefore, it will not be in the interest of the accused to remit or remand the matter to the Trial Court from the stage of recording the supplementary statement of the accused concerned under Section 313 of Criminal Procedure Code, 1973.
Continue reading
Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Charitable purpose, Exemptions, Revision, Deductions, Search and Seizure, Appeal, Reassessment, Business expenditure, Penalty proceedings and much more.
Continue reading
Explore the latest cases reported in SCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, Duty drawback, CENVAT Credit, Exim Policy, Assessment, Limitation, Input Tax Credit and much more.
Continue reading