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.
Payment by Google India to Google Ireland for Purchase of Online Advertisement Space for Onward Resale to Indian Advertisers not “Royalty”: ITAT
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has recently held that payment by Google India to Google Ireland for the purchase of...
![No record of findings by Competent Authority: CESTAT quashes Confiscation of Aircrafts & Recovery Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Competent-Authority-CESTAT-Confiscation-of-Aircrafts-and-Recovery-Order-taxscan.jpg "No record of findings by Competent Authority: CESTAT quashes Confiscation of Aircrafts & Recovery Order [Read Order]")
![Capital Gain Exemption u/s 54 Not Allowable in cases where Builder has not Started Construction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Capital-Gain-Exemption-Builder-Construction-ITAT-TAXSCAN.jpg "Capital Gain Exemption u/s 54 Not Allowable in cases where Builder has not Started Construction: ITAT [Read Order]")
![Complainant does not have Financial Capacity: Supreme Court acquits S.138 NI Act accused based on ITRs of Complainant [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Supreme-Court-NI-Act-accused-ITRs-Income-Tax-Returns-ITRs-of-Complainant-taxscan.jpg "Complainant does not have Financial Capacity: Supreme Court acquits S.138 NI Act accused based on ITRs of Complainant [Read Order]")
Govt. Servants can also apply for All India Bar Examination: Delhi HC allows Provisional Enrolment [Read Order]
A Single Bench of the Delhi High Court has recently allowed the provisional Bar Council enrolment of Sandeep, a Senior Assistant in the Delhi Jal Board. It was held that provisional enrolment cannot...
![Govt. Servants can also apply for All India Bar Examination: Delhi HC allows Provisional Enrolment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Govt-Servants-All-India-Bar-Examination-Delhi-Highcourt-Provisional-Enrolment-taxscan.jpg "Govt. Servants can also apply for All India Bar Examination: Delhi HC allows Provisional Enrolment [Read Order]")
Petition Challenging Treatment of Manpower Supply as 'Inter-State' or 'Intra-State': Rajasthan HC Seeks Response from Centre and State [Read Order]
The Rajasthan High Court has seeked response from centre and state, regarding the treatment of manpower supply while it was challenged in a petition. The petitioner, Skylark Infra Engineering...
![Petition Challenging Treatment of Manpower Supply as Inter-State or Intra-State: Rajasthan HC Seeks Response from Centre and State [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Petition-Challenging-Treatment-Manpower-Supply-Inter-State-Intra-State-Rajasthan-HC-taxscan.jpg "Petition Challenging Treatment of Manpower Supply as Inter-State or Intra-State: Rajasthan HC Seeks Response from Centre and State [Read Order]")
CBIC tweets on implementation of PAN based GST Registration: Mobile Number and Email of the applicant no longer required
The Central Board of Indirect Taxes and Customs (CBIC) in implementation of the recommendations of 48th GST Council meeting, recently tweeted the following: – “PAN-Linked mobile number and email...
Mismatch in ITC Claimed in GSTR-3B and GSTR-2A: CA/CMA Certificate Format required to Prove Genuineness of Supply
The format of the certificate is required to prove the genuineness of supplies made in case of a mismatch in Input Tax Credit claimed in GSTR-3B and GSTR-2A. The Central Board of Indirect Taxes...
