SREENSHOTS and GST

Ha! Ha! What do Screenshots of our Smart phones or PC/ Laptops have to do with GST? A Lot! Actually. These actually are essential in the current scenario. Friends, we all keep hearing about technical glitches faced while doing work on the GST application (GST App) viz. “gst.gov.in”. The TRAN-1/ TRAN-2 imbroglio is well known.…

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FIR

LAW RELATING TO REGISTRATION OF AN FIR IN INDIA By : Vijay Kumar Kaushal, Advocate Punjab & Haryana High Court, Chandigarh     Criminal Procedure Code under Section 154  of Criminal Procedure Code (  in short Cr P C ) contains a provision relating to registration of an FIR. It says, every information relating to…

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Recovery of arrears of Income-tax, Excess Profit Tax, Business Profit Tax

AIR 1987 SUPREME COURT 371 SUPREME COURT (From : Gujarat)* O. CHINNAPPA REDDY , J. and  G. L. OZA, J. Civil Appeal No. 447 (N) of 1973,  D/-21-11-1986 Kalyan Mills Ltd Appellant v. Union of India and others Respondents. Income-Tax Act (11 of 1922), S.46(2),  S.46(5A)– Recovery of arrears of Income-tax, Excess Profit Tax, Business Profit Tax- Suit for, by…