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G.S.TRecent Case Laws

GSTR 3 can be filed manually to claim Transitional credit – Delhi High Court

 

 

 

To download the complete copy of order, click here Order dated 16.10.2018 -Indusind Media_1 (3 files merged)

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In terms of section 194A(1), The time of deduction of tax u/s 194A(1) is undisputedly time at which interest is to be credited to account of payee or when it is paid in cash/cheque or draft therefore, deduction of tax at source on interest income before close of financial year concerned as provided under section 194A(4) would not obligate assessee bank from penalty for not deducting tax at source at time of credit of said income in payee’s account – HC Allahabad

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Where a company has been dissolved, such dissolution may be set aside within a period of two years from the date of such dissolution under section 356 of the Companies Act, 2013 – Supreme Court of India

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CAs can be held guilty of Other Misconduct even outside the ambit of the profession- SC

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