Day: June 18, 2022
37 articlesExcise Duty

Excise Duty
Initiation of proceedings untenable as duty with interest paid before notice
Corporate Law

Corporate Law
Witnesses cannot be relied if given deposition without reading the document
Corporate Law

Corporate Law
Family pension available to transgender applicant: HC
Income Tax

Income Tax
Statement of person not connected with business has no evidentiary value
Income Tax

Income Tax
Govt. authority cannot act in irresponsible & negligent manner
Income Tax

Income Tax
Interest linked to primary activity eligible for Section 80IA deduction
Income Tax

Income Tax
Tax discharged by GPA holder – Taxing the same Income again is untenable
Income Tax

Income Tax
Rejection of expense merely based on narration of bill unsustainable
Excise Duty

Excise Duty
Interest payable if pre-deposit not refunded within 3 months
Income Tax

Income Tax
TDS credit, not eligible in the year under consideration, allowed in the year tax deducted
Income Tax

Income Tax
Disallowance u/s 43B unsustainable as interest paid via OD/CC account
Income Tax

Income Tax
Defect in Section 274 Notice vitiates the Assumption of Jurisdiction by AO
Excise Duty

Excise Duty
Modvat Credit eligible on Steel plates & MS channels used in fabrication of chimney
Service Tax

Service Tax
