Day: May 15, 2018
30 articlesIncome Tax
Income Tax
No Addition merely on the Basis of Statements recorded U/s. 133A
Income Tax
Income Tax
Cost inflation index in case of Property inherited from previous owner
Income Tax
Income Tax
Penalty u/s 221 cannot be levied for non-payment of self-assessment tax
Excise Duty
Excise Duty
CBIC fixes monetary limit of Rs 2.5 Lakh for appeal filing with Commissioner (A)
Goods and Services Tax
Goods and Services Tax
Specific provisions related to Agent / Pure Agent under GST Act
Income Tax
Income Tax
No penalty u/s 271A when assessee unable to produce books of Accounts due to circumstances beyond control
Income Tax
Income Tax
Can exemption U/s. 54F be denied for non-deposit of amount in specific bank account
Custom Duty
Custom Duty
Custom Broker Licence cannot be refused merely for penalization U/s. 114 of Customs Act, 1962
Income Tax
Income Tax
TDS u/s 194C applicable in case contract requires semi-skilled staff
Income Tax
Income Tax
GST: Good detained cannot be released unless security equal to Tax amount demanded is furnished
Income Tax
Income Tax
Technical provided by Machines would not fall U/s. 194J for TDS
Income Tax
Income Tax
Expenses on investigations pursuant to certain SEBI directions are allowable
Income Tax
Income Tax
No disallowance for cash payments if transaction is genuine & identity of payee is known
Income Tax
Income Tax
