Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
The time limit for taxpayers opting for composition levy under section 10 of the Assam GST Act to intimate details of stock held on the preceding date in FORM GST CMP-03 is extended until 31 January 2018. The order supersedes the earlier Assam GST order on the same subject, thereby replacing the previous deadline with the extended period.
The time limit for taxpayers opting for composition levy under section 10 of the Assam GST Act to intimate details of stock held on the preceding date in FORM GST CMP-03 is extended until 31 January 2018. The order supersedes the earlier Assam GST order on the same subject, thereby replacing the previous deadline with the extended period.
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