ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from July 16 to July 22, 2022 Technichem Organics Pvt. Ltd. vs
Case Digest: Direct Tax Vivad se Vishwas Scheme
The Finance Ministry of the Indian government introduced a bill highlighting details about Direct Tax dispute settlement scheme which is known as The Direct Tax ‘Vivad se Vishwas Bill, 2020’ for dispute resolution to direct
ITAT Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Income Tax Tribunal (ITAT)  reported at Taxscan.in during the previous week from March 1st to March 12, 2022. ACIT vs M/s. Rakhi Properties and
AAR and AAAR Weekly Round-Up
          This weekend summary provides an analytical synopsis of the most major stories of Goods and Service tax Authority for Advance Ruling (AAR) and Appellate  Authority for Advance Ruling (AAAR) that were authored at Taxscan.in
Key Highlights of Economic Survey 2022-23 [Read Report]
The Union Minister for Finance and Corporate Affairs, Smt. Nirmala Sitharaman, presented the Economic Survey 2022-23 in the Union Parliament today. The highlights of the Survey are as follows: State of the Economy 2022-23: Recovery
Evaluating PSE Disinvestment Amidst the Extended Tax Exemption under Section 52(2)(x) of the Income Tax Act
The role of economic arrangements in the promotion of a free society is twofold. On the one hand, freedom in economic arrangements is in itself a component of freedom, in its broad sense. So, economic
ITAT Annual Digest [Part-44]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in ITAT upholds Penalty levied u/s 271 of Income Tax Act due to non Compliance of Notice Shri Ishoo Narang vs
AAR & AAAR Weekly Round-Up
(JAN 01 - 07, 2023) This weekend summary provides an analytical synopsis of the most major stories about the Goods and Service Tax Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR),
GST CASE DIGEST: Inspection, Search, Seizure and Arrest
For the smooth functioning of every tax administration there should have a proper mechanism for inspection, search and arrest. However, these are the important tools of the tax department for eradicating tax evasion. Both the
GST: Top 30 High Court Judgments in 2019
There were a lot of changes in the Goods and Services Tax ( GST ) regime in the year 2019. Here is the top 30 High Court judgments on GST delivered in 2019.  Sheen Golden
Applications for CIRF Proceedings under Insolvency Bankruptcy Code 2016: A Complete Case Analysis
The Insolvency and Bankruptcy Code, 2016 ( IBC, 2016 ) was recommended on 31st May 2005. The code deals with time-bound proceedings, applicability and accessibilities, moratorium and suspension of the proceedings, setting up of operating
ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from July 9 to July 15, 2022 S.K. Agarwal (HUF) vs ITO
Income Tax Search and Seizure: Understanding the gamut of Dumb Documents unearthed in an Income Tax Search and Seizure action
Introduction:- It is seen in the course of practice on the subject that during the course of Search and Seizure actions, voluminous documents are seized which may also include numerous loose papers, diaries, note pads
Input Tax Credit and the Perceived Dependence on the Supplier to Avail the Benefit of Such Credit in Terms of Section 16(2)(C) of the CGST Act
In recent times, the government has made a series of amendments to the GST law, and through these amendments, has made the recipient of a supply almost completely dependent on the supplier to avail the
ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from January 7 to January 13, 2023 Shares held as Investment can