Case Details: Senthil Arumugasamy v. Deputy General Manager, State Bank of India – [2021] 131 … Continue reading “Declaration of wilful defaulter was set aside as review committee just endorsed a view of Identification Committee”
[2021] 131 taxmann.com 197 (Article) 1. Limited Liability Partnership Act, 2008 – A brief The … Continue reading “Drafting Limited Liability Partnership Agreement (Pursuant to the provisions of Limited Liability Partnership Act, 2008)”
Case Details: Energy Infratech (P.) Ltd. v. DCIT – [2021] 131 taxmann.com 124 (Delhi – Trib.) … Continue reading “Right of ‘limited finality’ violated if reasoning adopted by CIT(A) for dismissing appeal not considered at assessment”
Case Details: UKN Hospitality (P.) Ltd. v. ITO – [2021] 131 taxmann.com 121 (Bangalore – … Continue reading “Rule 11UA amended in mid of Assessment Year is applicable for transactions occurred during whole AY: ITAT”
Case Details: Authority for Advance Rulings, Tamilnadu India Pistons Ltd., In re – [2021] 131 … Continue reading “Agreeing to part with leasehold interest to another person is taxable supply under GST : AAR TN”
Shrayashree Thiyagarajan – [2021] 131 taxmann.com 186 (Article) The Single Bench of Madras High in … Continue reading “Can recipients of supply claim refund under CGST Act? Madras HC clarifies”
Case Details: Shapoorji Pallonji and Company (P.) Ltd. v. Shore Dwellings (P.) Ltd. – [2021] … Continue reading “CIRP was to be admitted when corporate debtor admitted debt on various occasion and didn’t raise any dispute”
Case Details: John Sebastian Zezito Lobo v. ACIT – [2021] 131 taxmann.com 79 (Bombay) Judiciary … Continue reading “Assessee can’t seek parallel remedy by filing writ on same day of lodging of objections before AO: Bombay HC”
Case Details: Zacharia Maramkandathil Mohan v. Union of India – [2021] 131 taxmann.com 87 (Kerala) … Continue reading “Section 164(2) disqualifying directors for 5 yrs on failure to submit financials for 3 years is not ultra vires: HC”
Sunil Arora & Ameet Baid – [2021] 131 taxmann.com 182 (Article) The G20/OECD in the … Continue reading “Global Minimum Tax – The Antidote for Race to The Bottom”
