Advocate Kapil Goel has explained that there is a paradigm shift in the manner in which the Legislature and Courts are viewing cash transactions. He has conducted a thorough study of the regulatory provisions and judicial pronouncements relating to cash …
Law On Cash Transactions – A Study Of The Paradigm Shift Read More »
Firoze B. Andhyarujina, Senior Advocate, has provided a masterful analysis of the entire law applicable to real estate development contracts from the perspective of the Income-tax Act, 1961, the Real Estate Regulatory Authority (RERA) and the Goods And Services Tax (GST). Important judgements in support of the propositions are also cited
Advocate Deepa Khare has explained the entire law relating to the imposition of penalty under the newly-introduced section 270A of the Income-tax Act, 1961. She has explained the precise differences between the erstwhile s. 271(1)(c) and 270A. She has also analyzed all the important judgements rendered in the context of s. 271(1)(c) and explained their relevance to s. 270A
Shri Sunil Moti Lala, Advocate, has prepared a compilation of 500 important judgments on transfer pricing (257 cases), International Tax (15 cases) and Domestic Tax (228 cases) reported in the period from July to September 2017. The author has meticulously …
CA Prarthana Jalan has equated the filing of GST and income-tax returns to a grueling test match being played by the taxpayers and the professionals. She laments that even the complex “duckworth lewis” rules look simpler compared to the GST and income-tax rules. She also laments that the “pitch” (website) is so badly prepared that the players have to retire hurt. Fortunately, the CBDT has extended the overs by giving the 11th hour extension and this will enable the weary professionals to complete the match
Advocate S. M. Surana has analyzed the recent judgement of the ITAT in DCIT vs. Hita Land Pvt Ltd which holds that the reduced period of six months for filing rectification applications applies to all rectification applications filed after 1st …
Advocate Sanjiv M. Shah has studied the law relating to the levy of GST on online retailers like Amazon, Flipkart etc and its consequences for customers. He has explained all the nuances of the law in the context of the …
Liability Of Electronic Commerce Operators To Pay GST Read More »
Advocate Dinkar P. Bhave, an expert on the Goods and Services Tax (GST) Act, has explained the entire law on whether the services rendered by housing societies and Resident Welfare Associations (RWA) to their own members are liable for GST. …
In Srinivas Sashidhar Chaganty, the Tribunal has held that the pronouncement of the order, followed by its uploading on the website, constitutes the “passing of the order” for the purposes of determining the limitation period for filing a rectification application. CA Anant N Pai has conducted thorough research into several judgements of the Supreme Court and High Courts and opined that the verdict of the Tribunal requires reconsideration
Shri Sunil Moti Lala, Advocate, has prepared a compilation of 133 Important judgments on transfer pricing (76 cases), International Tax (3 cases) and Domestic Tax (54 cases) reported in June 2017. The author has meticulously and systematically classified the judgments …
