Background Identifying yourself as a trader or an investor is the first step to assess your income under correct head of income and...

Background ESOPs has gained popularity in last few decades and has been a factor to motivate, attract and retain the valuable employees...

Facts Applicant is a partnership firm, unregistered under the GST Act and one of the franchisee's of EXPLORE KNOWLEDGE RESOURCES LLP,...

The Central Board of Indirect Taxes and Customs ( CBIC ) has issued an advisory on GSTN portal regarding changes in navigation of the...

Section 171 of the CGST Act, 2017 - Antiprofiteering measure Before initiating the discussion on anti profiteering measure, one should...

It has been brought to the notice of Central Board of Direct Taxes (`CBDT’) that a large number of electronically filed ITRs still remain...

1. Introduction As per finance Act, 2020, a new section has been introduced by the govt. with the intent to curb and trace the...

HIGH COURT OF DELHI Bharti Airtel Ltd. v. Union of India MANMOHAN AND SANJEEV NARULA, JJ. W.P. (C) NO. 5817 OF 2020 AUGUST  31, 2020  1....

Introduction Input Tax Credit (ITC) means the amount of tax paid on purchase of Input Goods, Input Services and Capital Goods and...