Month: November 2021
804 articlesIncome Tax

Income Tax
Payment of agricultural income tax cannot be allowed as deduction under section 43B
Goods and Services Tax

Goods and Services Tax
When an Order Could be Said to be ‘Non-Application of Mind’
Goods and Services Tax

Goods and Services Tax
Withdrawal of application for cancellation of GST registration allowed
Goods and Services Tax

Goods and Services Tax
AAR explains GST on ‘Ancillary services’ provided by Builder
Goods and Services Tax

Goods and Services Tax
Baby wipes classifiable under heading 3307, 18% GST Payable
Goods and Services Tax

Goods and Services Tax
GSTR – 1 Filing – Latest Improvements
Goods and Services Tax

Goods and Services Tax
Bail to person accused of wrongful availment of ITC not granted
Income Tax

Income Tax
Concluded assessment/ reassessment cannot be disturbed if no incriminating material found during search
Income Tax

Income Tax
No section 271(1)(c) penalty on mere making of unsustainable claim
Custom Duty

Custom Duty
Proceedings for confiscation & penalty cannot sustain if duty demand fails
Income Tax

Income Tax
Deductee eligible to avail TDS credit despite non-payment of TDS by deductor
Goods and Services Tax

Goods and Services Tax
Kerala VAT: State entitled to recover differential VAT from dealers
Goods and Services Tax

Goods and Services Tax
Non-registered units eligible to claim ‘Scheme of Budgetary support under GST’: HC
Company Law

Company Law
