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1. Amendment of section 18 of PMLA - Clause 190B of the FINANCE (No. 2) BILL, 2019 - New Clause inserted while passing the Finance Bill in the Loksabha

2. TP adjustments - reference made to TPO - Cognizance u/s 92BA(i) - effect of omission of law - undisputedly, by the Finance Act, 2017, clause (i) of section 92BA has been...

3. Intra-State supply. - Section 8 of the IGST ACT, 2017 as amended - Meaning and scope of "establishments of distinct persons" with state - the term "being a business...

4. Incomes not included in total income [Clause (23D) to Clause (50)] - Various clauses amended - Section 10 of the Income-tax Act, 1961

5. IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% - As amended by notification dated 18-8-2017

6. Classification of supply - supply of goods or services for ‘setting up of network’ for BSNL - Works Contract or composite supply - The work to be undertaken by the...

7. Amendment of section 55. - the cost of improvement in relation to a capital asset, being goodwill of a business or a right to manufacture, produce or process any...

8. Omitted - Procedure for furnishing return and availing input tax credit - Section 43A of CGST Act, 2017 omitted as scheme of availing ITC amended and this section never...

9. Omitted - Matching, reversal and reclaim of reduction in output tax liability. - Section 43 of CGST Act, 2017 omitted as scheme of availing ITC amended

10. Omitted - Matching, reversal and reclaim of input tax credit - Section 42 of CGST Act, 2017 omitted as scheme of availing ITC amended

11. Rejection of application for initiation of CIRP - The mere fact that the Corporate Debtor has admitted liability to make payment in its minutes of meeting does not...

12. Notice of the meeting - Explanation with regard to holding of EGM omitted - Rule 18 of the Companies (Management and Administration) Rules, 2014

13. Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which...

14. Revision u/s 263 - PCIT issued the above show cause notice u/s 263 in respect of specified domestic transactions referred to in clause (i) of section 92BA of the Act...

15. The Delhi High Court considered the validity of an arbitral award and the jurisdiction of the Facilitation Council u/s 18 of the MSME Act. The key issue was the...