Blank large spaces in agreement clearly indicates it was prepared on a blank stamp paper on which the thumb impressions of the illiterate appellant taken prior to its transcription – SC In a recent judgment, the Hon’ble Supreme Court set aside the decree of specific performance under the …

CBIC notifies dates from which amendments to CGST Act 2017 as per Finance Act 2024 shall take effect  MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 17/2024–Central Tax New Delhi, the 27th September, 2024 S.O. 4253(E).—In exercise of the powers conferred by clause …

Advisory on issuance of Notices/Orders without digital signatures by GST authorities. Notices/Orders uploaded to GSTN Portal not require Digital signatures of the officer on pdf formats GSTN has issued an advisory on the issue of Notices/Orders without digital signatures by GST authorities which creates doubt regarding the validity of …

Provisions of Advocates (Amendment) Act, 2023 related to tout to come into force from 30.09.2024 Regulations of tout under Advocates (Amendment) Act, 2023 becomes effective from 30.09.2024 The Ministry of Law and Justice has issued Notification S.O. 4246(E) dated 27.09.2024 to make the provisions of the Advocates (Amendment) …

MCA appoints four Judicial Members and Technical Members appointed in National Company Law Appellate Tribunal MINISTRY OF CORPORATE AFFAIRSNOTIFICATION New Delhi, the 25th September, 2024 S.O. 4196(E).—In exercise of the powers conferred by section 410 of the Companies Act, 2013 (18 of 2013) read with sub-section (2) of …

In best judgment assessment case, it could not be alleged that AO did not make proper enquiries In a recent judgment, the ITAT Chennai has held that when assessment was framed on best judgment basis wherein the income is assessed to the best judgment of AO without considering …