| INCOME TAX & OTHERS : NEWS YOU CAN USE - Safe Harbour : Income Tax department notifies safe harbour rates for fiscal year 2019-20 |
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| INCOME TAX & OTHERS : NEWS YOU CAN USE - EPFO : Net enrolments with EPFO dip to 5.72 lakh in March from 10.21 lakh in Feb |
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| INCOME TAX & OTHERS : STATUTES - Section 269SU r/w Rule 119AA—Acceptance of Payment Through Prescribed Electronic Modes—Clarification in Respect of Prescribed Electronic Modes Under said Section in case of B2B transactions—Circular No. 12/2020, dtd. 20-5-2020 [F.No.370142/35/2019-TPL] |
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| INCOME TAX & OTHERS : STATUTES - Income Tax (Ninth Amendment) Rules, 2020—Amendment in Rules 10TD, 10TE and Form No 3CEFA—Notification G.S.R. 304(E), dtd. 20-5-2020 [No. 25/2020/ F. NO. 370142/14/2020-TPL] |
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| INCOME TAX & OTHERS : STATUTES - Income Tax (10th Amendment) Rules, 2020—Amendment in rule 10V—Insertion of form no. 3CEJA and Substitution of form no. 3CEK—Notification No. 29/2020, dtd. 27-5-2020 [F. No. 142/15/2015-TPL] |
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| INCOME TAX & OTHERS : QUERIES - Levy of Interest under section 234B and 234C—Demand as a result of addition under section 143(3) |
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| INCOME TAX & OTHERS : QUERIES - Best Judgment Assessment—Validity thereof where no proper service of notice |
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| INCOME TAX & OTHERS : ARTICLES - Determination of Fair Market Value Under Certain Provisions of Act—SHRIPAL MEHTA |
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| INCOME TAX & OTHERS : ARTICLES - Assessment Framed on a Non-Existent Entity—Whether Tenable—AKHILESH KUMAR SAH |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - A.G. Industries (P) Ltd. v. Asstt. CIT (2020) 173 TR (A) 383 (Del-Trib) : 2019 TaxPub(DT) 7463 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Aditi Infrabuild & Services Ltd. v. Asstt. CIT & Anr. (2020) 173 TR (A) 426 (Del-HC) : 2019 TaxPub(DT) 7495 (Del-HC) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Akash Infra Projects (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 415 (Guj-HC) : 2019 TaxPub(DT) 7358 (Guj-HC) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Ambit Capital (P) Ltd. v. Addl. CIT (2020) 173 TR (A) 384 (Mum-Trib) : 2019 TaxPub(DT) 7465 (Mum-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Amrishbhai Prahaladbhai Patel v. ITO (2020) 173 TR (A) 397 (Ahm-Trib) : 2019 TaxPub(DT) 7319 (Ahd-Tribl) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Asstt. CIT v. Beach Mineral Co. (P) Ltd. (2020) 173 TR (A) 375 (Chen-Trib) : 2019 TaxPub(DT) 7473 (Chenn-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Asstt. CIT v. Eisha Supershwa Developers (2020) 173 TR (A) 407 (Pun-Trib) : 2019 TaxPub(DT) 7373 (Pune-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Asstt. DIT v. Sree Gokulam Educational & Medical Trust (2020) 173 TR (A) 376 (Chen-Trib) : 2020 TaxPub(DT) 407 (Chenn-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Badri Narain Kanta Devi Katta Charitable Trust v. CIT (2020) 173 TR (A) 406 (Jai-Trib) : 2020 TaxPub(DT) 9 (Jp-Trib) |
68
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Balwan Singh v. ITO (2020) 173 TR (A) 419 (Chan-Trib) : 2019 TaxPub(DT) 7402 (Chd-Trib) : (2019) 179 ITD 577 (Chd-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Bharat Forge Ltd. v. Dy. CIT (2020) 173 TR (A) 384 (Pune-Trib) : 2020 TaxPub(DT) 459 (Pune-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Bhardwaj Construction Co. v. ACIT (2020) 173 TR (A) 385 (Del-HC) : 2019 TaxPub(DT) 7517 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Bhoomi Realtors v. Asstt. CIT (2020) 173 TR (A) 402 (Mum-Trib) : 2019 TaxPub(DT) 7518 (Mum-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - BPTP Ltd. v. Pr. CIT & Anr. (2020) 173 TR (A) 423 (Del-HC) : 2020 TaxPub(DT) 35 (Del-HC) : (2020) 421 ITR 59 (Del) : (2020) 312 CTR (Del) 514 |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Brahmaputra Finlease (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 401 (Del-Trib) : 2020 TaxPub(DT) 479 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Bunkim Finance & Investments (P) Ltd. v. ITO (2020) 173 TR (A) 380 (Mum-Trib) : 2020 TaxPub(DT) 228 (Mum-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Charushila Suresh Borole v. Income Tax Officer (2020) 173 TR (A) 423 (Pun-Trib) : 2019 TaxPub(DT) 7324 (Pune-Trib) |
83
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Churu Trading Co. (P) Ltd. v. Asstt. CIT (2020) 173 TR (A) 411 (Mum-Trib) : 2019 TaxPub(DT) 7478 (Mum-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - CIT & Anr. v. Mineral Enterprises Ltd. (2020) 173 TR (A) 412 (Kar-HC) : 2019 TaxPub(DT) 7369 (Karn-HC) : (2019) 310 CTR (Karn) 612 |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - CIT v. Saint Gobain Glass India Ltd. (2020) 173 TR (A) 418 (Mad-HC) : 2020 TaxPub(DT) 152 (Mad-HC) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - CIT v. The Jawahar Mills Ltd. (2020) 173 TR (A) 388 (Mad-HC) : 2020 TaxPub(DT) 411 (Mad-HC) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Deepak Kumar Gupta & Sons (HUF) v. ITO (2020) 173 TR (A) 404 (Del-Trib) : 2019 TaxPub(DT) 7328 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Design Forum International v. Asstt. CIT (2020) 173 TR (A) 386 (Del-Trib) : 2019 TaxPub(DT) 7529 (Del-Trib) |
49
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Devki Devi Foundation v. DIT (E) (2020) 173 TR (A) 378 (Del-Trib) : 2019 TaxPub(DT) 7301 (Del-Trib) |
41
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Dr. Anjanaiah v. Asstt. CIT (2020) 173 TR (A) 398 (Bang-Trib) : 2019 TaxPub(DT) 7372 (Bang-Trib) |
60
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Dy. CIT v. Empower India Ltd. (2020) 173 TR (A) 393 (Mum-Trib) : 2019 TaxPub(DT) 7531 (Mum-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Dy. CIT v. FIS Solutions Software (P) Ltd. (2020) 173 TR (A) 373 (Pune-Trib) : 2020 TaxPub(DT) 462 (Pune-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Dy. CIT v. India RetaiL Product (P) Ltd. (2020) 173 TR (A) 427 (Ahm-Trib) : 2020 TaxPub(DT) 509 (Ahd-Tribl) |
87
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Dy. CIT v. JIK Industries Ltd. (2020) 173 TR (A) 426 (Mum-Trib) : 2019 TaxPub(DT) 7485 (Mum-Trib) |
87
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Dy. CIT v. Rama Medicare Ltd. (2020) 173 TR (A) 428 (Lkw 'B'-Trib) : 2019 TaxPub(DT) 7440 (Luck 'B'-Trib) |
89
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Dy. CIT v. Shriram Capital Ltd. (2020) 173 TR (A) 393 (Chen-Trib) : 2019 TaxPub(DT) 7408 (Chenn-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Epson India (P) Ltd. v. Asstt. CIT & Anr. (2020) 173 TR (A) 421 (Kar-HC) : 2019 TaxPub(DT) 7453 (Karn-HC) : (2019) 418 ITR 267 (Karn) : (2019) 311 CTR (Karn) 925 |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Estee Advisors (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 390 (Del-Trib) : 2019 TaxPub(DT) 7330 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Fazal Frozen Food (P) Ltd. v. Jt. CIT (2020) 173 TR (A) 394 (Del-Trib) : 2019 TaxPub(DT) 7331 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Girish Kumar Pungalia v. Dy. CIT (2020) 173 TR (A) 403 (Mum-Trib) : 2019 TaxPub(DT) 7535 (Mum-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Global Connect Travels (P) Ltd. v. ITO (2020) 173 TR (A) 396 (Del-Trib) : 2019 TaxPub(DT) 7376 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Goel Wax (P) Ltd. v. ITO (2020) 173 TR (A) 415 (Del-Trib) : 2020 TaxPub(DT) 419 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Gopal Kashinath Lad v. Dy. CIT (2020) 173 TR (A) 381 (Pun-Trib) : 2019 TaxPub(DT) 7378 (Pune-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Gujarat Energy Transmission Corpn. Ltd. v. Dy. CIT (2020) 173 TR (A) 425 (Ahm-Trib) : 2019 TaxPub(DT) 7332 (Ahd-Tribl) |
86
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Hamdard National Foundation (India) v. Asstt. CIT (E) (2020) 173 TR (A) 373 (Del-Trib) : 2019 TaxPub(DT) 7483 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Hindustan Engineering Training Centre v. Chief CIT (2020) 173 TR (A) 372 (Mad-HC) : 2020 TaxPub(DT) 89 (Mad-HC) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - HSBC Bank (Mauritius) Ltd. v. Dy. CIT (2020) 173 TR (A) 370 (Mum-Trib) : 2020 TaxPub(DT) 91 (Mum-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Indore Development Authority v. Dy. CIT (2020) 173 TR (A) 377 (Ind-Trib) : 2019 TaxPub(DT) 7335 (Ind-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - ITO v. Adroit Tradelink (P) Ltd. (2020) 173 TR (A) 382 (Ahd-Trib) : 2019 TaxPub(DT) 7497 (Ahd-Tribl) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - ITO v. Associated Chemicals (2020) 173 TR (A) 402 (Mum-Trib) : 2019 TaxPub(DT) 7470 (Mum-Trib) |
64
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - ITO v. Krish Homes (P) Ltd. (2020) 173 TR (A) 421 (JP-Trib) : 2020 TaxPub(DT) 105 (Jp-Trib) : (2020) 78 ITR (Trib) 101 (Jp-Trib) : (2020) 203 TTJ (Jp-Trib) 909 |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - ITO v. KVF Securities (P) Ltd. (2020) 173 TR (A) 416 (Del-Trib) : 2019 TaxPub(DT) 7306 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - ITO v. Trivandrum District Electricity Board Employees' Co-op. Society (2020) 173 TR (A) 409 (Coch-Trib) : 2019 TaxPub(DT) 7414 (Coch-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - ITO v. V.M. Venkatesa Mudaliar & Sons (2020) 173 TR (A) 414 (Chen-Trib) : 2020 TaxPub(DT) 415 (Chenn-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Jampala Ramesh Reddy v. ITO (2020) 173 TR (A) 399 (Hyd-Trib) : 2020 TaxPub(DT) 99 (Hyd-Trib) |
61
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - JDC Traders (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 418 (Del-Trib) : 2019 TaxPub(DT) 7338 (Del-Trib) : (2019) 202 TTJ (Del-Trib) 1014 |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Jute Corporation of India Ltd. v. ITO (2020) 173 TR (A) 371 (Kol-Trib) : 2020 TaxPub(DT) 431 (Kol-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Kandada Babu Rao (HUF) v. Asstt. CIT (2020) 173 TR (A) 397 (Hyd-Trib) : 2020 TaxPub(DT) 102 (Hyd-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Karmaveer Shankarrao Kale Sahakari Sakhar Karkhana Ltd. v. ITO (2020) 173 TR (A) 391 (Pune-Trib) : 2019 TaxPub(DT) 7486 (Pune-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Kisan Sahkari Chini Mills Ltd. v. CIT (2020) 173 TR (A) 412 (All-HC) : 2020 TaxPub(DT) 544 (All-HC) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Komal Yarn Industries (P) Ltd. v. ITO (2020) 173 TR (A) 413 (Ahm-Trib) : 2019 TaxPub(DT) 7339 (Ahd-Tribl) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Kuoni Travel (India) (P) Ltd. v. Dy. CIT (2020) 173 TR (A) 382 (Mum-Trib) : 2019 TaxPub(DT) 7310 (Del-Trib) : (2020) 180 ITD 141 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - L'Oreal India (P) Ltd. v. CIT (2020) 173 TR (A) 410 (Mum-Trib) : 2020 TaxPub(DT) 107 (Mum-Trib) |
71
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Magan Behari Lal v. Dy. CIT (2020) 173 TR (A) 424 (Del-Trib) : 2019 TaxPub(DT) 7390 (Del-Trib) |
85
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Mahendra Kumar Chaudhary v. ITO (2020) 173 TR (A) 405 (Jp-Trib) : 2019 TaxPub(DT) 7344 (Jp-Trib) |
66
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Manju Devi Baid v. ITO (2020) 173 TR (A) 400 (Kol-Trib) : 2019 TaxPub(DT) 7345 (Kol-Trib) |
62
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Manjula Athur W/o Athur Balamuni Reddy v. ITO (2020) 173 TR (A) 419 (Mad-HC) : 2019 TaxPub(DT) 7381 (Mad-HC) |
80
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Manne Hareesh v. ITO (2020) 173 TR (A) 429 (Hyd-Trib) : 2019 TaxPub(DT) 7346 (Hyd-Trib) |
90
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Nandini Anup Surve v. ITO (2020) 173 TR (A) 403 (Mum-Trib) : 2019 TaxPub(DT) 7392 (Mum-Trib) |
65
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Pr. CIT (E) & Anr. v. Poorna Prajana Vidya Peetha Prathisthana (2020) 173 TR (A) 379 (Kar-HC) : 2019 TaxPub(DT) 7454 (Karn-HC) : (2019) 418 ITR 320 (Karn) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Pr. CIT v. Everlon Synthetics (P) Ltd. (2020) 173 TR (A) 422 (Bom-HC) : 2019 TaxPub(DT) 7533 (Bom-HC) |
83
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Pr. CIT v. Tata Sons Ltd. (2020) 173 TR (A) 426 (Bom-HC) : 2020 TaxPub(DT) 17 (Bom-HC) : (2019) 267 Taxman 13 (Bom) |
86
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Pramila Patel v. ITO (2020) 173 TR (A) 399 (Chen-Trib) : 2020 TaxPub(DT) 139 (Chenn-Trib) |
61
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Ram Mohan Rawat v. ITO (2020) 173 TR (A) 425 (Jp-Trib) : 2019 TaxPub(DT) 7404 (Jp-Trib) |
85
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Rukmani Agencies v. ITO (2020) 173 TR (A) 388 (Kol-Trib) : 2020 TaxPub(DT) 149 (Kol-Trib) |
50
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - S. Vasanthi v. Pr. Chief CIT (2020) 173 TR (A) 372 (Mad-HC) : 2019 TaxPub(DT) 7397 (Mad-HC) |
35
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - S.S. Landmarks v. ITO (2020) 173 TR (A) 416 (Bom-HC) : 2019 TaxPub(DT) 7398 (Bom-HC) : (2020) 312 CTR (Bom) 402 |
77
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Samir Narain Bhojwani v. Dy. CIT & Ors. (2020) 173 TR (A) 405 (Bom-HC) : 2019 TaxPub(DT) 7399 (Bom-HC) : (2020) 312 CTR (Bom) 95 |
67
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Servants of People Society v. Addl. CIT (E) (2020) 173 TR (A) 370 (Del-Trib) : 2019 TaxPub(DT) 7312 (Del-Trib) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Shree Rama Multi-Tech Ltd. v. Asstt. CIT (2020) 173 TR (A) 385 (Ahd-Trib) : 2020 TaxPub(DT) 526 (Ahd-Tribl) |
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Shree Shankar Sarees v. ITO (2020) 173 TR (A) 400 (Mum-Trib) : 2019 TaxPub(DT) 7401 (Mum-Trib) |
62
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Sudhir Kumar D. Shah (HUF) v. Dy. CIT (2020) 173 TR (A) 428 (Hyd-Trib) : 2019 TaxPub(DT) 7407 (Hyd-Trib) |
72
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Suresh Sondhi v. ITO (2020) 173 TR (A) 422 (LUCK-Trib) : 2019 TaxPub(DT) 7461 (Lucknow SMC Bench) : (2019) 200 TTJ (Lucknow SMC Bench) 28 |
82
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Transatlantic Packaging (P) Ltd. v. ACIT (2020) 173 TR (A) 429 (Ahd-Trib) : 2019 TaxPub(DT) 7286 (Ahd-Tribl) |
89
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| INCOME TAX & OTHERS : CASE LAW DIGESTS - Vodafone Idea Ltd. v. Dy. CIT (2020) 173 TR (A) 387 (SC) : 2019 TaxPub(DT) 7420 (SC) |
50
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| INTERNATIONAL TAXATION : ARTICLES - Deemed Accrual or Arisal of Income—Recent Amendments by Finance Act, 2020—CA. MANOJ GUPTA |
92
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| CORPORATE LAWS & GST : NEWS YOU CAN USE - GST : Input tax credit is permissible on detachable sliding, stackable glass partitions, rules AAAR |
99
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| CORPORATE LAWS & GST : STATUTES - Advisory on Disclosure of Material Impact of Covid-19 Pandemic on Listed Entities Under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015—Circular No. SEBI/HO/CFD/CMD1/CIR/P/ 2020/84, dtd. 20-5-2020 |
100
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| CORPORATE LAWS & GST : STATUTES - Listing of Mutual Fund Schemes that are in Process of Winding Up—Circular No. SEBI/HO/IMD/DF3/CIR/P/2020/ 086BI/HO/CFD/CMD1/CIR/P/2020/86, dtd. 20-5-2020 |
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| CORPORATE LAWS & GST : STATUTES - Review of Post-Default Curing Period for CRAs—Circular No. SEBI/HO/ MIRSD/CRADT/CIR/P/ 2020/87, dtd. 21-5-2020 |
101
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| CORPORATE LAWS & GST : STATUTES - Recognition to Stock Exchanges—Grant of—Renewal of Recognition—Notification F. No. SEBI/LAD-NRO/GN/2020/13, dtd. 20-5-2020 [ADVT.-III/4/EXTY./34/2020-21] |
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| CORPORATE LAWS & GST : STATUTES - Recognition to Stock Exchanges—Grant of—Renewal of Recognition of Clearing Corporation—Notification F. No. SEBI/LAD-NRO/GN/2020/12, dtd. 20-5-2020 [ADVT.-III/4/EXTY./33/2020-21] |
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| CORPORATE LAWS & GST : STATUTES - Regulatory Measures Introduced by SEBI to Continue in View of Ongoing Uncertainty—Press Release No.28/2020, dtd. 22-5-2020 |
101
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| CORPORATE LAWS & GST : ARTICLES - COVID-19 Vis-a-Vis Holding of General Meetings—PRAGYA BHANDARI |
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| CORPORATE LAWS & GST : ARTICLES - Power of State Police Authorities to Seize Goods for an Offence under GST law—BHUWAN PRAKASH |
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