s we have seen that of late PMLA IBC has evolved like anything, though tax law was always there and we always heard about various judgments and precedents.

Today we are going to discuss the limitation period for issuing a notice under Section 148.

Today I'm going to discuss about the aspect of whether the income tax authorities initiate a proceeding of assessment or reassessment once the name of a company is struct off from the register of the companies.

Senior Advocate Arvind P. Datar analyzes the Safari Retreat judgment and shares insights on the interpretation of taxation laws in conversation with Advocate Vinay Shraff.

West Bengal State GST Authorities are currently denying transitional credit to real estate developers, citing the Supreme Court judgment in M/s L&T & Anr vs State of Karnataka & Anr. (2014) 1 SCC 708.

Section 16 of the CGST Act, 2017 entitles an assessee to take input tax credit (ITC) charged on any supply of goods or services which are used or intended to be used in the course or furtherance of their business.