Day: June 20, 2022
73 articlesIncome Tax

Income Tax
No section 271(1)(c) penalty for additions upheld on estimation basis
Income Tax

Income Tax
Delay in filing of Form 10 – ITAT directs CIT(E) to re-examine the reasons for failure
Income Tax

Income Tax
No section 68 addition for Cost of purchase of penny stock shares
Income Tax

Income Tax
HC orders refund of demand adjusted in excess of 20% of disputed tax demands
Income Tax

Income Tax
Section 269SS & 269T not applicable to Cash Payment/receipt for purchase of land
Income Tax

Income Tax
No Deemed Dividend If Loans & Advances in Normal Business benefits both Payer & Payee
Income Tax

Income Tax
Section 194R TDS on benefits/perquisites provided in the course of business
Goods and Services Tax

Goods and Services Tax
Voluntary statements cannot constitute pre-show cause notice consultation
Income Tax

Income Tax
ITAT condone delay in filing appeal as Advocate of appellant was busy in filing GST returns
Service Tax

Service Tax
CENVAT Credit eligible on construction & works contract for repair/renovation of existing factory
Goods and Services Tax

Goods and Services Tax
Meghalaya HC grants 2 Month moratorium for GST Payment to appellant
Custom Duty

Custom Duty
CESTAT imposes penalty for Sale of Gas Cylinder without scrapping as per Gas Cylinder Rules, 2004
Excise Duty

Excise Duty
Refund cannot be rejected for mere not opting of provisional assessment
Income Tax

Income Tax
