Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
GST
Negative Blocking of Electronic Credit Ledger Permissible for GST Recovery U/s 79: Madras High Court
The Madras High Court has held that the GST authorities may resort to negative blocking of a taxpayer’s Electronic Credit Ledger (ECL) under Section 79 of the Central Goods and Services Tax Act, 2017, after the tax liability has been determined.The bench of Justice...
GST
GST ITC Rejection on Property Constructed for Leasing Can’t Ignore Supreme Court’s Safari Retreats Ruling: Madras High Court
The Madras High Court has set aside assessment orders rejecting input tax credit (ITC) claimed on goods and services used for constructing an immovable property intended to be leased, holding that the proper officer entered adverse findings without considering the binding principles laid down...
Keep exploring
Other Laws
Supreme Court Quashes Rape Case Against Tamil Director Seeman After Mutual Settlement
The Supreme Court quashed the rape case filed by a Tamil actress against director-producer...
Direct Tax
Retrospective Abolition of Income Tax Settlement Commission Unconstitutional: Delhi High CourtÂ
The Delhi High Court has ruled that the retrospective abolition of the Income Tax...
Columns
How to file the ITR of a deceased person and claim any TDS refund?
When a taxpayer dies, routine financial tasks — including filing income-tax returns and claiming...
Other Laws
Public Possession Essential to Validate Oral Gift (Hiba) Under Muslim Law: SCÂ
The Supreme Court held that to constitute a valid hiba all its necessary ingredients-...
Direct Tax
Trust Imparting Education, Can’t Be Denied 12AB Registration For Favoring Marwari Students: ITAT
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that trust imparting...
Money Hacks
Gadkari’s Son’s CIAN Agro Industries Scales New Peak: Buy, Hold, or Exit?
CIAN Agro Industries & Infrastructure owned by Nitin Gadkari’s sons, Nikhil Gadkari has hit...
Direct Tax
Delhi High Court Upholds Reassessment in Alleged Accommodation Entry Case, Sets Aside ITAT Order
The Delhi High Court has ruled in favour of the Income Tax Department in...
Other Laws
Advocate Not Liable for Truth or Falsity of Statements in Affidavit Merely Attested by Them: Supreme Court
The Supreme Court has held that an advocate who merely attests or identifies a...
Other Laws
Supreme Court Disapproves of ‘Saudabazi’ in Matrimonial Case, Fixes ₹8 Lakh Alimony
The Supreme Court has fixed a lump sum alimony of ₹8 lakh in a...
Other Laws
This Supreme Court Judgement Sets Lesson That Never Underestimate One Line In Contract
The Supreme Court in the case of SEPCO Electric Power Construction Corporation Versus GMR...
Direct Tax
Rental Income Doesn’t Disqualify Trusts from Charitable Status: ITAT
The Income Tax Appellate Tribunal (ITAT) Pune has held that earning rental income does...
GST
2 Siliguri-Based Firms Under Scanner for Alleged GST Fraud Involving Fake ITC and Export Sales
Two Siliguri-based firms – M/s Agrawal’s Bitumex Private Limited and M/s Simplex Natural Resources...
Latest articles
GST
Negative Blocking of Electronic Credit Ledger Permissible for GST Recovery U/s 79: Madras High Court
The Madras High Court has held that the GST authorities may resort to negative...
GST
GST ITC Rejection on Property Constructed for Leasing Can’t Ignore Supreme Court’s Safari Retreats Ruling: Madras High Court
The Madras High Court has set aside assessment orders rejecting input tax credit (ITC)...
Indirect Taxes
CBIC Reviews JNCH Preparedness for 100% Non-Intrusive Inspection of Import Containers
The Central Board of Indirect Taxes and Customs (CBIC) has reviewed the preparedness of...
Columns
WHEN WELFARE TAKES A BACK SEAT: INTERIM CHILD CUSTODY, COMITY AND STEREOTYPICAL NOTIONS OF MATRIMONY
The Article “WHEN WELFARE TAKES A BACK SEAT: INTERIM CHILD CUSTODY, COMITY AND STEREOTYPICAL...