Month: February 2022
999 articlesCompany Law

Company Law
Sessions or Additional Sessions Judge cannot try offences under IBC
Service Tax

Service Tax
Service tax cannot be demanded on amounts incurred by HO towards salaries of Branch employees
Income Tax

Income Tax
ITAT deletes Addition towards ESI and PF paid before Income Tax Return due date
Income Tax

Income Tax
Section 80P(2)(d) deduction not eligible on interest earned on Investments made in any Bank
Income Tax

Income Tax
Payment for use of overall ICT Infrastructure is Royalty under India – Netherlands DTAA
Goods and Services Tax

Goods and Services Tax
RVAT: Penalty justified for concealing transactions of sale & purchase to avoid payment of Tax
Income Tax

Income Tax
Goodwill is an asset under Explanation 3(b) to Section 32(1)
Income Tax

Income Tax
HC dismisses Reassessment Notice to Tata Sons Based on mere change of opinion
Company Law

Company Law
Deactivation of DIN of the Directors is not automatic: HC
Income Tax

Income Tax
Initial Assessment year for Section 80IA(5) means first year of claim of deduction
Service Tax

Service Tax
Refund of Service Tax collected twice by department cannot be rejected on limitation ground
Goods and Services Tax

Goods and Services Tax
Cenvat Credit Refund cannot be denied on Transition to GST
Income Tax

Income Tax
No section 68 Addition if Assessee discharges his obligation & AO found no adverse material against assessee
Income Tax

Income Tax
