Month: April 2022
1,047 articlesCA, CS, CMA
CA, CS, CMA
Analysis of BYJU’S and Aakash educational services Limited Merger & Acquisition
Custom Duty
Custom Duty
Penal Provisions/Confiscation cannot be invoked for Enhancement of Value on Voluntary Statement
Service Tax
Service Tax
Service Tax not applicable on Reimbursement of Electricity Charges
Service Tax
Service Tax
CESTAT allows Refund of Penalty
Excise Duty
Excise Duty
Cenvat Credit eligible on Sales Commission to Manufacturer
Service Tax
Service Tax
CESTAT allows refund of service tax paid upfront amount on long term lease of industrial lands
Income Tax
Income Tax
Private Discretionary Trust cannot be treated as ‘Individual’ for Difficulties in E-filing Software
Income Tax
Income Tax
ITAT allows Depreciation on Non-compete fees & Market information
Income Tax
Income Tax
Tax Exemption cannot be denied to Charitable Trust merely for Publication of Advertisement of Scholarship to Poor Student in a single News Paper
Income Tax
Income Tax
HC quashes Reassessment Orders for Contradiction in Reason for reopening
Income Tax
Income Tax
Section 148 Notice issued after expiry of 4 years, based on Addl. CITs approval, is unsustainable
Excise Duty
Excise Duty
Allegation of clandestine removal not sustainable merely for high consumption of electricity
Income Tax
Income Tax
No capital gain on land specified as agricultural land in revenue records
Corporate Law
Corporate Law
