Day: June 24, 2022
100 articlesIncome Tax

Income Tax
ITAT deletes arbitrary & highly immaterial addition for undervaluation of stock
Income Tax

Income Tax
Citizenship cannot be decided based on Definition of ‘Resident’ under Income Tax Act
Custom Duty

Custom Duty
Boats imported for Tourism are Excursion Boats & classifiable under CTH 8901
Income Tax

Income Tax
CIT cannot invoke revisionary powers to impose his own understanding of extent of inquiry
Goods and Services Tax

Goods and Services Tax
No penalty without giving opportunity of hearing to assessee
Income Tax

Income Tax
No Section 40(a)(ia) disallowance when TDS been deducted & paid before due date of filing of return
Income Tax

Income Tax
ITAT remanded back penalty proceedings to AO for denovo adjudication as quantum was also referred back to him
Income Tax

Income Tax
Depreciation allowed as plant & machinery on AC, telephone, office equipment
Income Tax

Income Tax
Cash deposited before issue of D.D. – Section 68 addition upheld
Income Tax

Income Tax
CIT(A) must decide appeal on merits even if assessee not attends appeal proceedings
Income Tax

Income Tax
Format, Procedure & Guidelines to submit Form No. 1, 2 & 2A for STT
Goods and Services Tax

Goods and Services Tax
HCBS Promoters & Developers Pvt. Ltd. guilty of profiteering under GST: NAA
Goods and Services Tax

Goods and Services Tax
MYK Laticrete India Guilty of Profiteering: NAA
Goods and Services Tax

Goods and Services Tax
