“Proceeds of Crime” under PMLA: Whether includes Properties acquired before commission of the Scheduled Offence
by Ajay Wadhwa* and Ragini Handa**
Appellate Tribunal
‘No tax recovery can be made when GST Tribunal not constituted’; Patna HC imposes cost of Rs 5000 on GST Assessing Officer for ‘coercive’ tax recovery
“If the Appellate Tribunal under Bihar Goods and Services Tax, 2017 is constituted and an appeal is filed there can be no further proceedings taken for recovery of the balance amounts till the appeal is disposed of.”
Application u/s 158AB to defer filing of appeal before Tribunal or jurisdictional High Court introduced vide Income-tax (Twenty Second Amendment) Rules, 2022
The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment introduces
Payment of Stamp Duty vis-à-vis Resolution Plan under Insolvency and Bankruptcy Code, 2016
by Swarnendu Chatterjee† and Simran Bais††
NCLAT | Suspension of Court work due to some of the staff members coming in direct contact with the one tested COVID-19 positive on 26th June
Whereas a staff member was reported to have tested positive for Covid-19 on 26th June 2020, which mandated further sanitization and sealing
COVID-19 | Lockdown | NCLAT extends period of limitation applicable to pending proceedings/ interim orders, and directs banks to extend periods of Fixed Deposits
Upon requests for urgent listing of cases having been made telephonically to Registrar of this Appellate Tribunal from various persons, who were
SC| Appeal against order passed under Section 51 of FERA lies before Appellate Tribunal only
Supreme Court: The bench of AM Sapre and Indira Banerjee, JJ has held that the appellate forum for deciding the appeals arising
Jurisdiction of the Supreme Court under Section 130E(b) of the Customs Act, 1962 should be in harmony with Chapter IV of Part V of the Constitution
Supreme Court: Explaining the scope of the appellate power of the Supreme Court under Section 130E(b)of the Customs Act, 1962, the Bench