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.
Natural Justice Violation: Delhi HC allows Second Opportunity to Contest GST Registration Cancellation Order [Read Order]
In a recent ruling, the Delhi High Court allowed M/S SS Enterprises a second opportunity to contest the cancellation of its GST registration,...
![Income Tax Refund Cannot Be Denied Merely Due to Non-Reflection in Form 26AS: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-Income-Tax-Refund-Form-26AS-Delhi-HC-Delhi-High-Court-High-Court-news-Tax-Deducted-at-Source-TDS-taxscan.jpg "Income Tax Refund Cannot Be Denied Merely Due to Non-Reflection in Form 26AS: Delhi HC [Read Order]")
![Assessees Admission not a valid Ground for Income Tax Addition: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Rajasthan-High-Court-Income-Tax-Addition-Income-Tax-Rajasthan-HC-Assessees-Income-Tax-update-Taxscan.jpg "Assessees Admission not a valid Ground for Income Tax Addition: Rajasthan HC [Read Order]")
No Denial of Preferential Duty or Detention by Customs Authorities w/o Formation of Opinion of Forgery in Import: Delhi High Court [Read Order]
The Delhi High Court has recently ruled that customs authorities cannot deny preferential duty rates or detain imported goods without forming a reasonable belief or opinion of forgery or...
![No Denial of Preferential Duty or Detention by Customs Authorities w/o Formation of Opinion of Forgery in Import: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delhi-High-Court-Customs-authority-Preferential-duty-India-UAE-CEPA-Platinum-alloy-import-Import-documentation-taxscan.jpg "No Denial of Preferential Duty or Detention by Customs Authorities w/o Formation of Opinion of Forgery in Import: Delhi High Court [Read Order]")
Format for Reporting by Foreign Venture Capital Investors (FVCIs): SEBI issues Circular [Read Circular]
The Securities and Exchange Board of India ( SEBI ) issued a circular on September 13, 2024, revising the reporting format for Foreign Venture Capital Investors ( FVCIs ) under Regulation 13(1) of...
Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]
In a significant ruling, the Income Tax Appellate Tribunal ( ITAT ) Delhi Bench has ruled that the distribution revenue received by Turner Broadcasting System Asia Pacific, Inc. ( TBSAP ), a...
![Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-India-US-DTAA-US-broadcasting-company-tax-TAXSCAN.jpg "Distribution Revenue from US Broadcasting Company not Taxable as “Royalty” under India-US DTAA [Read Order]")
Supreme Court reaffirms non-Taxable Nature of Receipts for Computer Software Access to Member Firms [Read Judgement]
The Supreme Court has recently dismissed a Special Leave Petition (SLP) filed by the Commissioner of Income Tax (International Taxation), Income Tax Department against taxability of payments received...
