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.
GST Dept prescribes Time Bar on Scrutiny of GST Annual Returns for Taxpayers in Delhi
The Government of National Capital Territory (NCT) of Delhi has recently issued a circular on time-barring Scrutiny of GST Returns of Delhi taxpayers...
Failure to enrol in Common GST Portal within Time Limit and belated Filing of Appeal: Orissa HC refuses to Remand Matter to AO for Reassessment
The Orissa High Court, in view of the alternative efficacious remedy available to the petitioner, has refused to remand the matter to the Assessing Officer for reassessment when the assessee had...
Central Govt notifies 22 Private Reporting Entities to perform Aadhaar Authentication for PMLA Purposes [Read Notification]
The Central Government has notified 22 private reporting entities to perform Aadhaar authentication for the purposes under the Prevention of Money Laundering Act, 2002. The Central Government,...
Talcum Powder with Medications are Cosmetics: Supreme Court Upholds Higher Tax Rate on ‘Nycil’ under "Medicated Talcum Powder" in Heinz India's Plea
The Supreme Court has declared that medicated prickly heat talcum powder 'Nycil' is a cosmetic and does not fall under the category of medicines or drugs, making its manufacturer Heinz India Ltd...
Proceeds from Licence of BOT Projects taxable as Business Income and not Rental Income: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the proceeds from licence of Build-Operate-Transfer (BOT) Projects are taxable as business income and not rental...
![Proceeds from Licence of BOT Projects taxable as Business Income and not Rental Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Proceeds-from-Licence-of-BOT-Projects-Proceeds-Licence-of-BOT-Projects-Licence-BOT-Projects-Business-Income-Rental-Income-ITAT-taxscan.jpg "Proceeds from Licence of BOT Projects taxable as Business Income and not Rental Income: ITAT [Read Order]")