Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Legal representative potentially liable for tax u/s 93 of CGST Act, 2017. Petitioner claimed non-liability as business not taken over from late father. Court quashed order, remitted case for fresh decision after giving petitioner opportunity to defend tax liability as legal representative/heir in accordance with law. Similar petition earlier disposed allowing petitioner to defend liability. Petition allowed.
Legal representative potentially liable for tax u/s 93 of CGST Act, 2017. Petitioner claimed non-liability as business not taken over from late father. Court quashed order, remitted case for fresh decision after giving petitioner opportunity to defend tax liability as legal representative/heir in accordance with law. Similar petition earlier disposed allowing petitioner to defend liability. Petition allowed.
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