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Input Credit Claim cannot be denied merely on non-reflection of transaction in GSTR-2A

Oct 16, 2023 Oct 16, 2023

Sec 56(2)(vii)(c) not attracted to bonus shares if issuance of bonus shares is merely capitalization of existing reserves

Oct 16, 2023 Oct 16, 2023

Taxes are not required to be deducted at source at time of grant of ESOP

Oct 16, 2023 Oct 16, 2023

Entity/ person to qualify as ‘intermediary’ must be shown to work as ‘broker’ who only facilitates provision of service

Oct 16, 2023 Oct 16, 2023

Mere access to use server/software to download reports cannot be regarded as transfer of copyright

Oct 16, 2023 Oct 16, 2023

Data from NIDB cannot be applied directly by Customs, unless value given therein falls within parameters of identical goods

Oct 16, 2023 Oct 16, 2023

Seizure of consignment is invalidatedupon failure to establish foreign origin of seized goods as well as factum of its smuggled into India

Oct 16, 2023 Oct 16, 2023

Non-deduction of TDS on certain amounts is no basis alone for levy of penalty u/s 271(1)(c)

Oct 16, 2023 Oct 16, 2023

All persons arrested for economic offences and facing criminal proceedings under CGST Act should be treated at par

Oct 16, 2023 Oct 16, 2023

Sale/purchase transaction would not be void on account of it being reflected as sale/ purchase on High Seas basis

Oct 16, 2023 Oct 16, 2023