Introduction: Co-operative Housing Societies are entities registered under the co-operative laws of the respective States. According to Section 2(16) of the Maharashtra co-operative society act, 1960, “housing society” means a- society, the object of which is to provide its members with open plots for housing, dwelling houses, or flats; or if open plots, dwelling…
As we discussed in our previous blog about the validity of Rule 89, at last, we have discussed the Gujrat High Court Judgement Interpretation. Now, we are continuing our article with Madras High Court Judgement Interpretation. Madras High Court Judgement Interpretation: – After witnessing divergent judgments by different High Courts, such a case attracted the…
Under any law, the scope for litigation on certain provisions always exists. Some of the provisions requiring less clarity or arguments get settled at the lower court, however, certain provisions are unconstitutional or violative to the rights of the taxpayers which attracts the attention of the High Courts or in some cases, the Apex court…
What is Sexual Harassment? As an individual, we all knew the meaning of sexual harassment but according to the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 the sexual harassment includes any one or more of the following unwelcoming acts or behaviours (whether direct or indirect) namely:- physical contact and advances;…
The ongoing pandemic has disrupted the businesses in India adversely wherein taxpayers are avidly expecting certain exemptions which could offer them the ease of doing business. On the flip side, one among the authorities of Advance Ruling (AAR) has ruled that GST liability must be discharged under reverse-charge mechanism on the amount of interest calculated…
On July 1, 2017, the nation embraced its extensive indirect tax reform. Since then, we see several changes mooted by GSTN (Goods and Service Tax Network) from time to time. Lately, a unique feature titled AATO (annual aggregate turnover) is incorporated on the GST portal to make it more user-friendly. This time saviour feature offers taxpayers to…
It is the duty of every registered person to comply with proper law, provisions & rules, which ensures proper and smooth implementation of GST. It is important to ensure whether goods are being transported as per GST Law and for safeguarding the same, provisions of “E-Way Bill” comes into light. It is a proper mechanism and…
