Month: April 2022
1,047 articlesCorporate Law
Corporate Law
Section 14 of Consumer Protection Act permits awarding punitive damage for non-deploy of airbags
Goods and Services Tax
Goods and Services Tax
As per principal provision of Section 56 of CGST Act, interest is payable @ 6% & not 9%
Service Tax
Service Tax
Liquidated damages, received under any contract, not liable to service tax
Income Tax
Income Tax
AO cannot assume Section 153C jurisdiction in absence of incriminating documents
Income Tax
Income Tax
Car hiring charges – TDS under Section 194I Or Section 194C?
Excise Duty
Excise Duty
Mere use of words ‘willfully suppressed’ not enough to validate show cause notice
Income Tax
Income Tax
Interest income, converted into Government’s equity for Metro Project, not a revenue receipt
Income Tax
Income Tax
Provision of section 56(2)(vii)(b) not invocable on purchase of agricultural land
Income Tax
Income Tax
Section 234B & 234C Interest not leviable on additional income taxable due to unanticipated event
Income Tax
Income Tax
Section 271(1)(c) penalty order not sustainable if AO not mentioned specific charge
Goods and Services Tax
Goods and Services Tax
Discretionary Power to grant Stay under Telangana VAT Act must be exercised in a Fair & Judicious Manner
Corporate Law
Corporate Law
Only Minor penalty imposable for Bonafide mistake in date on e-way bill
Custom Duty
Custom Duty
CESTAT upheld admissibility of CA certificate along with original sale invoice- Allows SAD Refund
Custom Duty
Custom Duty
