Important Updates Of Case Laws, Articles And Association News
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Association News
All India Federation of Tax Practitioners announce a webinar under series of online lectures on Income Tax Bill 2025 : Speaker : CA. Yogesh Thar, Mumbai
Announcement All India Federation of Tax Practitioners announce a series of online lectures on Income Tax Bill 2025 under already Announced Weekly Webinar Series 2025. Day, Date & Time: Friday, 1st August, 2025 at 5.00 p.m. Sharp Topic: Stay of demand, recovery and refund under the new Income Tax Bill, 2025... [Read more]
Case Laws
State of Haryana v. Satender Kumar Antil & Anr. (SUPREME COURT)SUPREME COURT: Bharatiya Nagarik Suraksha Sanhita, 2023. (BNSS) S. 35 : When police may arrest without warrant-Notice by Investigating Agency-Inquiry-Electronic communication-Liberty of individual involved-Cannot be served via WhatsApp or electronic communication-Standing order must follow CrPC/BNSS modes only -Application to modify earlier order rejected-State must ensure personal service-Application dismissed. [S. 2(i), 2(k), 35(3), 35(4), 35(5), 35(6),39, 63, 64(2),… Read More ...
Rajasthan High Court : Rajasthan Rent Control Act, 2001 S. 9 : Eviction of tenants-Partnership firm-Tenancy created in individual capacity-Non-joinder of firm or other partners immaterial-Landlord’s bona fide need proved-Tenant cannot dictate choice of premises-Writ not maintainable-Petition dismissed. [S. 2(i),21, Succession Act, 1956, Order 6 Rule 17 CPC, Order 14 Rule 5, 30 CPC, Ss. 2(i), 21, Art. 226]… Read More ...
Bombay High Court: Goods and Service-Tax Act, 2017 S. 132 : Punishment for certain offences-Fraud-Fraudulent misuse of Aadhaar and Permanent Account No (PAN)-Identity theft- Strictures-Opened a bank account and obtained GST registration-Opened a bank account- Inaction by statutory authorities and law enforcement agencies-Directions for cancellation and redressal-Compensation denied-Liberty to file criminal complaint- Citizens of the Country who toils… Read More ...
Bombay High Court: Real Estate (Regulation and Development) Act, 2016 (RERA, Act) S. 43 : Real Estate Appellate Tribunal-Powers of Tribunal-Maharashtra Real Estate Regulatory Authority-Right to legal representation-A Hybrid system of hearing-Execution of orders-Delay in enforcement-Virtual-only hearings-Hybrid hearing not offered-Absence of mechanism for urgent listing and execution-Access to justice is an important of any courts / Tribunals exists,… Read More ...
Supreme Court: Permanent Establishment: One of the sine qua non for a fixed place PE is that the place through which the business is carried on must be 'at the disposal' of the enterprise. The degree of control and supervision exercised, and the presence of ownership, management, or operational authority have to be seen. On facts, the… Read More ...
Article
Black Money in Balance Sheets
By CA Sanjeev Goyal: Black money has always been a major issue in India’s economy. One of the common ways to convert black money into white is through fake deposits in books of accounts. This practice allows people to hide their unaccounted money in a way that looks legal, but avoids paying taxes. In this article, we’ll discuss how… Read More ...
Taxability in the context of Agriculture and Related Activities
By CA Sanjeev Goyal: Agricultural income is exempt from Income Tax and is not included in total income. The exemption clause is mentioned under Section 10(1) of the Income Tax Act, 1961. However, it is important to note that income from allied agricultural activities like poultry farming, wool rearing, etc. are not considered as agricultural income. Here in this… Read More ...
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Editorial Board