- Home
- »
- Manu Sharma

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 Invoice Management System: A Game Changer for Businesses from October 2024
The Goods and Services Tax Network ( GSTN ) has introduced a transformative feature called the Invoice Management System ( IMS ) on the GST portal,...
Non-Application of Mind to Law and Facts: Bombay HC nullifies PCIT Sanction, Notice and Income Tax Reassessment Order [Read Order]
In a recent ruling, the Bombay High Court quashed the reassessment proceedings initiated against The Saraswat Co-operative Bank Ltd.,for the non-application of mind to both facts and law by the...
Pension Disbursement from any Bank Branch: Labour Ministry approves EPFO Centralised Pension Payment System
Starting January 1, 2025, pensioners under the Employees' Pension Scheme ( EPS ) will be able to receive their pensions from any bank across the country, marking a significant improvement in...
No Failure to Disclose Material Facts: Bombay HC quashes Income Tax Reassessment Proceedings [Read Order]
The Bombay High Court quashed the reassessment proceedings initiated against Aashish Niranjan Shah for the assessment year ( AY ) 2013-14 as there was no failure to disclose material facts. The...
₹28.3 Lakh Refund payable to Bank of Baroda as Untransitioned CENVAT Credit to GST TRAN-1: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has directed the Central Goods and Services Tax ( CGST ) Department to refund ₹28.3 lakh to Bank of Baroda. The refund pertains to...
No Jurisdiction vested with Jurisdictional Officer u/s 151A of Income Tax Act: Himachal Pradesh HC stays Notice u/s 148 [Read Order]
The Himachal Pradesh High Court, stayed an Income Tax notice issued under Section 148 of the Income Tax Act, 1961, on the grounds of lack of jurisdiction by the Jurisdictional Officer. In this...



![No Notional Interest to be assumed by TPO on Deferred Receivables to Debt-Free Company: Delhi HC [Read Order] No Notional Interest to be assumed by TPO on Deferred Receivables to Debt-Free Company: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Delhi-High-Court-Debt-Free-TPO-No-Notional-Interest-Taxscan.jpg)



![Non-Application of Mind to Law and Facts: Bombay HC nullifies PCIT Sanction, Notice and Income Tax Reassessment Order [Read Order] Non-Application of Mind to Law and Facts: Bombay HC nullifies PCIT Sanction, Notice and Income Tax Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-Income-Tax-Reassessment-Co-operative-Banks-Reassessment-Notice-TAXSCAN.jpg)


![No Failure to Disclose Material Facts: Bombay HC quashes Income Tax Reassessment Proceedings [Read Order] No Failure to Disclose Material Facts: Bombay HC quashes Income Tax Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Bombay-High-Court-Income-tax-Income-Tax-Reassessment-Disclose-Material-Facts-taxscan.jpg)
![₹28.3 Lakh Refund payable to Bank of Baroda as Untransitioned CENVAT Credit to GST TRAN-1: CESTAT [Read Order] ₹28.3 Lakh Refund payable to Bank of Baroda as Untransitioned CENVAT Credit to GST TRAN-1: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-CESTAT-Bank-of-baroda-CENVAT-CENVAT-Credit-Refund-payable-to-Bank-of-Baroda-taxscan.jpg)
![No Jurisdiction vested with Jurisdictional Officer u/s 151A of Income Tax Act: Himachal Pradesh HC stays Notice u/s 148 [Read Order] No Jurisdiction vested with Jurisdictional Officer u/s 151A of Income Tax Act: Himachal Pradesh HC stays Notice u/s 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Himachal-Pradesh-High-Court-Income-Tax-Act-Income-Tax-notice-under-Section-148-of-the-Income-Tax-Act-Jurisdictional-Officer-under-section-151A-of-income-tax-act-high-court-news-taxscan-1.jpg)