Section 135 of the Companies Act, 2013, along with Schedule VII and CSR Policy Rules (2014), governs Corporate Social Responsibility (CSR). CSR expenditure in Aspirational Districts has steadily grown over…
Plea to Verify EVMs Used in Haryana Polls: Supreme Court Directs Matter to CJI
Date: 13 December 2024 | By: Admin, Aaerm Law Associates The Supreme Court of India has taken up a key petition regarding the Haryana Assembly elections. Karan Singh Dalal, a…
CBDT Amends Notification No. 44/2020 Under Section 10(23FE) of the Income-tax Act, 1961
The Central Board of Direct Taxes (CBDT) issued Notification No. 127/2024 on December 11, 2024, amending the earlier Notification No. 44/2020 dated July 6, 2020, under section 10(23FE) of the…
Government Initiatives for Income Tax Relief to Cooperative Societies
The Government of India has introduced several measures to provide income tax relief to cooperative societies. Below are the key initiatives: Reduction in Surcharge for Cooperative Societies Surcharge rate reduced…
Parliamentary Panel Report: One-Third Vacancies in CBDT and CBIC
A recent parliamentary panel report has uncovered a significant workforce shortage in two of India's premier tax authorities—the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect…
GSTN Advisory: Biometric-Based Aadhaar Authentication in Four States
On December 8, 2024, the Goods and Services Tax Network (GSTN) issued Advisory No. 556, introducing Biometric-Based Aadhaar Authentication and Document Verification for GST registration applicants. Notably, this new functionality…
How to Check Your GST Refund Status and Address Common Delays
Understanding how to track your GST refund status and addressing common reasons for delays is essential for managing cash flow effectively. This guide breaks down the scenarios where refunds are…
Demand Order Invalid Without Adequate Time for Document Collection Post GST Registration Cancellation
The Hon’ble Andhra Pradesh High Court, in Avexa Corporation (P.) Ltd. Vs State of Andhra Pradesh [W.P. 10094/2024, dated August 19, 2024], ruled that a demand order issued without granting…
Notice Against Amalgamating Company Post-Merger Declared Void Ab Initio
The Hon’ble Delhi High Court in the case HCL Infosystems Ltd. v. Commissioner of State Tax & Anr [W.P.(C) 7391/2024 dated November 21, 2024], quashed a show cause notice and…
Date of Rectification Order is the Relevant Date for Calculating Limitation Period for Filing Appeal
The Hon’ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co. v. State Tax Officer [W.P. (MD) No. 27787 of 2024, dated November 22, 2024] held…