Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
Constitutionality of Section 16(2)(c) of Central GST Act under Challenge before Orissa HC
In a recent development, the Orissa High Court granted an interim stay against coercive measures in the case of OSL Securities Ltd. v. Union of...
![Andhra Pradesh Tax Practitioners and Consultants Association vouches for One Time GST Amnesty Scheme for Section 16(4), Former AP Minister writes to FM [Read Representation]](https://www.taxscan.in/wp-content/uploads/2024/03/Tax-Practitioners-Andhra-Pradesh-Tax-Practitioners-GST-GST-Amnesty-Scheme-TAXSCAN.jpg "Andhra Pradesh Tax Practitioners and Consultants Association vouches for One Time GST Amnesty Scheme for Section 16(4), Former AP Minister writes to FM [Read Representation]")
![No Denial of Capital Gains Deduction u/s 54 once Requisite Conditions are Met: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Capital-Gains-Deduction-us-54-Conditions-Met-ITAT-TAXSCAN.jpg "No Denial of Capital Gains Deduction u/s 54 once Requisite Conditions are Met: ITAT [Read Order]")
Relief to Amazon India: Delivery Cost and Warranty Expenses not part of AMP Expenditure, rules ITAT [Read Order]
The Bangalore Bench of the Income Tax Appellate Tribunal ( ITAT ) made a ruling regarding the treatment of various expenses, including share-based compensation ( SBC ), depreciation, and...
![Relief to Amazon India: Delivery Cost and Warranty Expenses not part of AMP Expenditure, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Amazon-India-Amazon-Amazon-Delivery-Costs-and-Warranty-Expenses-AMP-Expenditure-ITAT-Bangalore-Taxscan.jpg "Relief to Amazon India: Delivery Cost and Warranty Expenses not part of AMP Expenditure, rules ITAT [Read Order]")
GST Evasion Allegation: Andhra Pradesh HC stays Coercive Measures against Municipal Administration minister P Narayana's Son-in-law [Read Order]
Puneet Kothapa, the son-in-law of former Municipal Administration Minister P Narayana, received temporary relief as the High Court of Andhra Pradesh issued interim orders on Tuesday, instructing the...
![GST Evasion Allegation: Andhra Pradesh HC stays Coercive Measures against Municipal Administration minister P Narayanas Son-in-law [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-Evasion-Allegation-Andhra-Pradesh-HC-Coercive-Measures-Municipal-Administration-minister-P-Narayana-Son-in-law-taxscan.jpg "GST Evasion Allegation: Andhra Pradesh HC stays Coercive Measures against Municipal Administration minister P Narayanas Son-in-law [Read Order]")
![No Service Tax leviable on Incentives, distinct from Commission: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-Delhi-Incentives-Commission-CESTAT-ruling-on-service-tax-for-incentives-Incentives-vs-commission-in-service-tax-Taxscan.jpeg "No Service Tax leviable on Incentives, distinct from Commission: CESTAT [Read Order]")
No Presumption of Goods to be of Foreign Origin without Reasons to Believe based on Credible Material: Allahabad HC [Read Order]
The Allahabad High Court held that for natural products grown within India, the presumption of smuggling cannot be made. It was emphasized that customs authorities must provide credible material to...
![No Presumption of Goods to be of Foreign Origin without Reasons to Believe based on Credible Material: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Allahabad-High-Court-goods-smuggling-Indian-goods-smuggling-Presumption-of-smuggling-customs-authorities-taxscan.jpg "No Presumption of Goods to be of Foreign Origin without Reasons to Believe based on Credible Material: Allahabad HC [Read Order]")
Pending CBI Case for 5 Years: CAT allows Pre-dated promotion to the Post of JC, Central Excise and Customs
The Central Administrative Tribunal ( CAT ) directed to promote the applicant to the post of Joint Commissioner of Central Excise and Customs with effect from the date his junior was promoted. The...
