Pendency of proceedings is an essential condition for provisional attachment of property: HC

Case Details: Conceptial Trade v. … Continue reading "Pendency of proceedings is an essential condition for provisional attachment of property: HC" The post Pendency of proceedings is an essential condition for provisional attachment of property: HC appeared first on Taxmann Blog.

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Assessee eligible for depreciation on ‘right’ acquired to collect toll on road constructed & maintained on BOT basis: ITAT

Case Details: DCIT v. Ashoka … Continue reading "Assessee eligible for depreciation on ‘right’ acquired to collect toll on road constructed & maintained on BOT basis: ITAT" The post Assessee eligible for depreciation on ‘right’ acquired to collect toll on road constructed & maintained on BOT basis: ITAT appeared first on Taxmann Blog.

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CIRP plea filed u/s 7 was maintainable as both agreement b/w parties and financials of CD acknowledged the debt

Case Details: Amit Rajput v. … Continue reading "CIRP plea filed u/s 7 was maintainable as both agreement b/w parties and financials of CD acknowledged the debt" The post CIRP plea filed u/s 7 was maintainable as both agreement b/w parties and financials of CD acknowledged the debt appeared first on Taxmann Blog.

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[Opinion] Secondment contract as ‘services’: SC held under Indian taxation regime

Neha Sinha – [2022] 145 … Continue reading "[Opinion] Secondment contract as ‘services’: SC held under Indian taxation regime" The post [Opinion] Secondment contract as ‘services’: SC held under Indian taxation regime appeared first on Taxmann Blog.

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Penalty not imposable for expiry of E-Way Bill in absence of any intention to evade tax: HC

Case Details: Ajay Shaw v. … Continue reading "Penalty not imposable for expiry of E-Way Bill in absence of any intention to evade tax: HC" The post Penalty not imposable for expiry of E-Way Bill in absence of any intention to evade tax: HC appeared first on Taxmann Blog.

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[Opinion] Impact of Residency on the Tax Treatment of Transfer of VDA

Rohith K Rangan – [2022] … Continue reading "[Opinion] Impact of Residency on the Tax Treatment of Transfer of VDA" The post [Opinion] Impact of Residency on the Tax Treatment of Transfer of VDA appeared first on Taxmann Blog.

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Delhi HC refers matter to larger bench to decide writ jurisdiction in faceless assessment if AO located outside Delhi

Case Details: GPL-RKTCPL JV v. … Continue reading "Delhi HC refers matter to larger bench to decide writ jurisdiction in faceless assessment if AO located outside Delhi" The post Delhi HC refers matter to larger bench to decide writ jurisdiction in faceless assessment if AO located outside Delhi appeared first on Taxmann Blog.

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[Opinion] Consequences of filing financial statements without adhering to disclosure requirements

[2022] 145 taxmann.com 158 (Article) … Continue reading "[Opinion] Consequences of filing financial statements without adhering to disclosure requirements" The post [Opinion] Consequences of filing financial statements without adhering to disclosure requirements appeared first on Taxmann Blog.

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[Opinion] Mutual Fund units now under the net of Insider Trading Regulations

[2022] 145 taxmann.com 178 (Article) … Continue reading "[Opinion] Mutual Fund units now under the net of Insider Trading Regulations" The post [Opinion] Mutual Fund units now under the net of Insider Trading Regulations appeared first on Taxmann Blog.

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[Opinion] Merely due to consolidation, adjustments should not be made to the method of depreciation in the CFS

Depreciation is the systematic allocation … Continue reading "[Opinion] Merely due to consolidation, adjustments should not be made to the method of depreciation in the CFS" The post [Opinion] Merely due to consolidation, adjustments should not be made to the method of depreciation in the CFS appeared first on Taxmann Blog.

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