Day: October 5, 2021
40 articlesCustom Duty

Custom Duty
CBIC instruction on Submission of Intimation of Arrest Report under Customs
Income Tax

Income Tax
AO cannot estimate GP rate without rejection of books & without showing defects
Income Tax

Income Tax
Deduction of Interest waived under OTS Scheme
Income Tax

Income Tax
No disallowance under rule 8D(2)(ii) RW section 14A if interest free funds exceeds investment
Income Tax

Income Tax
Expense on Land Acquisition etc for executing border outpost work for MHA is Revenue Expense
Goods and Services Tax

Goods and Services Tax
Applicability of Change in GST Rates of Various Services
Income Tax

Income Tax
Minimum guarantee amount paid by distributor for acquiring exhibition rights of a movie is not Royalty & TDS not deductible
Service Tax

Service Tax
Levy of service tax on TDS portion borne by appellant not sustainable
Goods and Services Tax

Goods and Services Tax
GST Compliance Calendar Oct 21 & important legal developments
Income Tax

Income Tax
A change of opinion cannot be the basis of reopening the completed assessment
Goods and Services Tax

Goods and Services Tax
GST applicability on leadership/ Management services between distinct persons
Goods and Services Tax

Goods and Services Tax
HC upheld reopening of computation of surcharge for earlier periods based on binding judgment
Income Tax

Income Tax
No addition on account of late deposits of employees contribution of ESI, PF if paid prior to filing of ITR.
Service Tax

Service Tax
