Cultivation of banana saplings held as agricultural activity after Plantlets left laboratory – ITAT In a recent judgment, the ITAT Hyderabad dealt with the question whether cultivation of banana saplings is an agricultural activity or not and held that income derived from the operations conducted after the Plantlets …

Application invited by EPFO for empanelment of Advocates for block year 2025-27  EPFO Notice inviting applications for empanelment of advocates for Mumbai II, Thane Zone, for the block year 2025-27 Employees’ Provident Fund Organisation (EPFO) proposes to engage panel counsels for block year 2025-27 to represent the Central …

Principal Bench of the GSTAT to examine whether input tax credits benefit due to reduction in rate passed on to the consumers  Section 171 of the CGST Act 2017 (the Act) empowers the Central Government to take anti-profiteering measures. It provides that any reduction in rate of tax …

The Dadra and Nagar Haveli and Daman and Diu Co-operative Societies Regulation, 2024 The Ministry of Law and Justice has notified the Dadra and Nagar Haveli and Daman and Diu Co-operative Societies Regulation, 2024 w.e.f. 30.09.2024 The above Regulation provides for registration, incorporation and management of Co-operative Societies …

High Court criticises ITAT for change in its stand on applicability of amendment to section 14A In a recent judgment, the Hon’ble Guwahati High Court has criticised ITAT for change in its stand on applicability of amendment to section 14A observing that authority discharging judicial functions is expected …

GST Proceedings u/s 73 if finalized cannot be reopened u/s 74 except the case of fraud or wilful mis-statement or suppression of facts to evade tax.  In a recent judgment, the Hon’ble Allahabad High Court has held that if the proceedings under Section 73 of the CSGT Act …