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Indian GST litigation series, part one: proceedings for assessment

In the first article of a two-part series on goods and services tax litigation in India, Raghavan Ramabadran, Charulatha Rajaji, and Raghav Rajeev of Lakshmikumaran & Sridharan consider the requirements concerning pre-assessment proceedings

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M/S Pasari Casting And Rolling Mills vs Income-Tax Department Through Its on 30 January, 2024

M/S Pasari Casting And Rolling Mills vs Income-Tax Department Through Its on 30 January, 2024
indiankanoon.org - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from indiankanoon.org Daily Mail and Mail on Sunday newspapers.

New delhiWest bengalSidhi jalanS khader khanShri ajay kuamr sharmaShri ajay kumar sharmaRongon mukhopadhyayJ deepak roshanAhmed khanShri jindalNitin pasariSeraikela kharsawanDeepak roshanMaheswari deviMohan singh kanayalalShri ajay

M/S Mangalam Publications, Kottayam vs Commissioner Of Income Tax, Kottayam on 23 January, 2024

M/S Mangalam Publications, Kottayam vs Commissioner Of Income Tax, Kottayam on 23 January, 2024
indiankanoon.org - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from indiankanoon.org Daily Mail and Mail on Sunday newspapers.

West bengalTamil naduShyam gopalCleramma vargesePhool chand bajrang lalBimal kumar damaniLakhmani mewal dasRaghenth basantP ramanatha aiyarCalcutta discount companyOrder of the high courtSrikrishna private limited vsSrikrishna privateSupreme courtHigh court under sectionAudit bureau of circulation

Department Must Substantiate Shell Company Claim Despite: ITAT Delhi

Even though the department had the authority to dispute the residential status of the assessee merely on the strength of the Tax Residency Certificate (TRC), it was incumbent upon the department to make a proper inquiry and to establish the fact that the party claiming benefit and the strength of the TRC was a shell or conduit company.

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