Proper Officer
Company & PMLA
Subsidiary Assets Can’t Be Treated as Corporate Debtor’s Assets Under IBC: Supreme CourtÂ
The Supreme Court has held that assets belonging to subsidiary companies cannot be treated...
Direct Tax
Reliance Trust, ISKCON, Hinduja Hospital & Breach Candy Move ITAT Against S. 12AB Cancellation Over ‘Commercial Activity’ Allegations
A major charitable trust operating a leading hospital in Mumbai, along with organisations such...
Indirect Taxes
Punjab & Haryana High Court Upholds DRI’s Jurisdiction As ‘Proper Officer’ to Issue SCNs
The Punjab & Haryana High Court has dismissed three long-pending writ petitions filed in...
Columns
Proper Officer and Section 122 – Will CBIC’s New Circular Alter the Fate of 1000s of GST Penalty Proceedings?
This Article pertaining to “Proper Officer and Section 122 - Will CBIC’s New Circular Alter...
GST
GST SCN And Orders Without Proper Officer’s Signature Can’t Sustain Judicial Scrutiny: Telangana High Court
The Telangana High Court has held that the Show Cause Notice (SCN) and orders...
Notification
Madhya Pradesh SGST Revises Proper Officer Jurisdiction For Issuing SCN Based on Taxpayer Turnover
The Madhya Pradesh SGST has revised the jurisdiction of proper officer for issuing the...
Notification
CBIC Amends Circular On ‘Proper Officer’ For Determination Of Tax Liability and AdjudicationÂ
The Central Board of Indirect Taxes and Customs (CBIC) has amended the Circular No....
Indirect Taxes
BREAKING |  Canon India Judgment | DRI Officers Are ‘Proper Officer’ To Issue Show-Cause Notices Under Customs Act: Supreme Court Allows Customs Dept. Review...
The Supreme Court has allowed the customs department review petition in the case of...
Latest articles
Company & PMLA
Subsidiary Assets Can’t Be Treated as Corporate Debtor’s Assets Under IBC: Supreme CourtÂ
The Supreme Court has held that assets belonging to subsidiary companies cannot be treated...
Direct Tax
Reliance Trust, ISKCON, Hinduja Hospital & Breach Candy Move ITAT Against S. 12AB Cancellation Over ‘Commercial Activity’ Allegations
A major charitable trust operating a leading hospital in Mumbai, along with organisations such...
Direct Tax
ITAT Deletes Global Income Addition After Holding No Basis for POEM in India Despite CIT(A)’s Own Findings
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has set aside the addition of...
Direct Tax
Income Tax Prosecution Quashed: Madras HC Holds Complaint Without Jurisdiction & Prior Assessment Is Abuse of Process
The Madras High Court has quashed criminal proceedings initiated against an assessee for alleged...