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1. Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the...

2. SERVICE TAX ON REIMBURSEMENTS IS ULTRA VIRES - Article

3. Deduction u/s. 10A - applicability of the circular after assessment year 2009-10 - Finance (No. 2) Act, 2009 has made amendment with retrospective effect from 01-04-2009...

4. The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was...

5. Disallowance u/s 14A r.w.r. 8D - scope of amendment made by the Finance Act, 2022 to Section 14A - Amendment is retrospective or prospective in nature - the amendment of...

6. TDS u/s 194I or 194J - payment made by the assessee to M/s. Sify Ltd. towards internet charges - the said amendment was made by Finance Act, 2012 w.r.e.f. 01.6.1976....

7. Effect of the amendment - Retrospective or prospective - It may be clarified that the expression “proceed to determine” is found in the amendment made to the KVAT Act...

8. MEIS scheme - conversion of the EPCG shipping bill into the EPCG­ cum­ Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting...

9. Training or coaching services - retrospective amendment - Vires of explanation added to section 65(105)(zzc) - Once there is a power to make retrospective amendment and...

10. Amendment made to Section 40(a)(ia) by Finance Act, 2010 - retrospective effect - Since the assessee has filed its returns on 01.08.2005 i.e., in accordance with the due...

11. Dishonor of cheque - Legality of Amendment to Article 142(2) of the Negotiable Instruments Act - there is no infirmity in the amendment. Even otherwise, the Parliament...

12. Challenge to rule 57A of Assam VAT - Specific activities which are not to be treated as manufacture - Delegated legislation cannot take away the right that is vested or...

13. Allowability of Education cess paid - in the Finance Bill, 2022 introduced in the Parliament an amendment to Section 40 was proposed by insertion of Explanation 3 with...

14. Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67...

15. Amendments proposed in Finance Bill, 2012 - Opening Remarks made by the Finance Minister Shri Pranab Mukherjee at the beginning of the Discussion on Finance Bill 2012.