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…
As per the provisions of GST Law, every registered person is eligible to claim ITC on purchase of goods or services or both which is used or intended to be used in the course or furtherance of business. However, as per the ambit of Section 17(5), ITC is blocked on certain transactions which include goods…
In view of the ongoing pandemic crisis in India, the government is playing a crucial role in dealing with the worst situation ever faced by the country. The second wave of COVID-19 has hit the country badly as cases swept across all corners leading to increased demand for medical products. As cases rose rapidly, India…
The sight that first comes to the mind while thinking of restaurant service is that of mouth-watering meals, leisure & comfort. But understanding the taxability of the same has been a tedious & topsy-turvy task to accomplish. Restaurant Arestaurant is a place of business where food is prepared in the premises and served based on…
