Month: December 2020
1,014 articlesGoods and Services Tax

Goods and Services Tax
Validity of October 2020 Dated invoices without IRN & QR code issued by tax payers covered under Rule 48(4)
Goods and Services Tax

Goods and Services Tax
Canteen in Factories- GST ITC and GST Liability
Goods and Services Tax

Goods and Services Tax
Winners of GST-n-You Contest, 2020 on Benefits of GST held by GSTN
Income Tax

Income Tax
Section 115JB is applicable to insurance companies with effect from 01.04.2003
Income Tax

Income Tax
When TPO proposes additions to assessee’s ALP, AO is duty bound to pass a draft assessment order
Corporate Law

Corporate Law
Maintenance of records under IRDAI (Minimum Information Required for Investigation and Inspection) Regulations 2020
SEBI

SEBI
Additional Payment Mechanism (i.e. ASBA, etc.) for Payment of Balance Money in Calls for partly paid specified securities issued by the listed entity
Goods and Services Tax

Goods and Services Tax
Petition cannot be filed before HC when alternate remedy exists merely for necessity of pre-deposit for Appeal
Goods and Services Tax

Goods and Services Tax
HC imposes cost of Rs. 3 Lakh on taxpayer for dismissing dept. order passed without sufficient opportunity
Excise Duty

Excise Duty
HC grants Relief under SVLDR Scheme to Saksham Facility Services Private Limited
Income Tax

Income Tax
Penalty cannot be imposed for merely treating capital asset as Agricultural Land
Income Tax

Income Tax
Interest paid in earlier year cannot be used for ALP computation
Custom Duty

Custom Duty
Customs: Exporter not required to give declaration of technical specification, quality & characteristics of inputs used in resultant product
Excise Duty

Excise Duty
