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Place of Supply of Goods under GST

Goods and Services Tax (GST), one of the biggest indirect-tax reforms in India, is a destination based tax system or a consumption-based tax system which means the consuming state will collect the GST whereas...

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Code of Civil Procedure 1908

Historical Background Till 1859, in India, there was no uniform systematized law for the procedures to be followed in Civil Courts. In those past times, under the British standard, there were Crown Courts in...

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Section 302 of the Indian Penal Code

Section 302 of the Indian Penal Code talks about punishment for murder. 302. Punishment for murder.—Whoever commits murder shall be punished with death, or 1[imprisonment for life], and shall also be liable to fine....

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Section 269ST of Income Tax act, 1961

Black Money is one of the biggest problems in the Indian economy. One of the root causes of this has been the cash transactions between parties in India. Cash transactions leaving no record behind...

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Appointment of Arbitrator

Section 11 of the Arbitration and Conciliation Act, 1996 deals with the appointment of arbitrators. A person of any nationality may be appointed arbitrator unless the contrary intention is expressed by the parties. The...

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Section 194C Guide TO TDS on Contractor Payment

INTRODUCTION TDS stands for tax-deducted at the source which gives authority and responsibility to certain persons making specified payments such rents, salary, professional fees to deduct a certain amount as a tax before making...

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Condonation of delay

Introduction The term ‘condonation of delay’ is characterized under Section 5 of the Limitation Act in the event of offers. Condonation of delay is the extension of the prescribed period in specific cases. Section...