Section 115JB would be inapplicable to an electricity generation company, prior to its amendment by virtue of Finance Act, 2012. ... Read more..

Where assessee inadvertently could not file Form 3CEB but the same was already compiled by it as per the procedure of the Act and the IT rules, the penalty levied under section 271BA would not survive ... Read more..

Section 115JB would be inapplicable to an electricity generation company, prior to its amendment by virtue of Finance Act, 2012. ... Read more..

Section 75(4) of the CGST Act mandates the granting of an opportunity of hearing where an adverse decision is contemplated against a person. ... Read more..

Where normal remedy for an aggrieved person against an order passed under section 74 of the Act is to prefer an appeal under section 107 of the Act and not to take recourse to the extraordinary remedy ... Read more..

Where rate of GST was enhanced from 12% to 18% with effect from 1-1-2022 on renovation/construction work being carried on by assessee, however, the government entities continue to pay running bills at ... Read more..

Complainant filed complaint against Infertility Care Hospital that it was spreading misinformation about cost of infertility treatments, but such allegation did not fall within ambit of Competition Ac ... Read more..

Merely recovery of transfer forms from office of defaulting member did not confer any ownership right on such defaulting members, NSE had not shown any document, which would indicate that shares were ... Read more..

Stamp Authority directed petitioner to deposit stamp duty on the merger order, but the petitioner and ACIPL were wholly owned subsidiaries of a common parent company, therefore, scheme of amalgamation ... Read more..