Patent Act, 1970 shall prevail upon the Competition Act, 2002 on the issue of exercise of rights by Patentee.
Telefonaktiebolaget LM Ericsson (Publ.) v. Competition Commission of India – [2023] 152 taxmann.com 317 (HC-Delhi).
MCA directs ICSI, ICAI and ICWAI to consolidate multiple user IDs in MCA21 V2 portal with New User ID in V3 portal.
General Circular No. 07/2023, dated 12-7-2023.
ICAI invites stakeholder’s comments on draft amendments in Chartered Accountant Regulations, 1988 arising out of Amendment Act, 2022, latest by 9-8-2023.
Penalty order rightly set aside when no discrepancy was found between goods mentioned in invoice and E-way Bill.
Addl. Commissioner Grade 2 v. Sleevco Traders – [2023] 152 taxmann.com 418 (SC).
Amnesty Schemes for non-filers of Annual Returns & revocation of GST registration cancellation extended till 31-8-2023.
Notification No. 22/2023 – Central Tax to 26/2023 – Central Tax, dated 17-7-2023.
No GST on activity of holding of shares of subsidiary company by the holding company.
Circular No. 196/08/2023-GST, dated 17-7-2023.
No need to reverse ITC by manufacturer in respect of free replacement of parts or repair services, during warranty period.
Circular No. 195/07/2023-GST, dated 17-7-2023.
CBIC issues clarification on TCS liability in case of multiple E-commerce Operators in one transaction.
Circular No. 194/06/2023-GST, dated 17-7-2023.
CBIC issues clarification to deal with differences in ITC for the period 1-4-2019 to 31-12-2021.
Circular No. 193/05/2023-GST, dated 17-7-2023.
CBIC issues clarification on charging of interest in cases of wrong availment of IGST.
Circular No. 192/04/2023-GST, dated 17-7-2023.