Month: June 2022
1,514 articlesCorporate Law

Corporate Law
Property purchased Wife name: Nature of transaction is to be determined on the basis of intention of parties
Income Tax

Income Tax
TDS u/s 195 not deductible on mere reimbursement
Corporate Law

Corporate Law
CCI rejects charge of abuse of position against Shriram City Union Finance
Goods and Services Tax

Goods and Services Tax
No GST on reimbursement received by industry partner for stipend paid to students
Goods and Services Tax

Goods and Services Tax
GST on value of diesel filled free of cost – AAR Maharashtra allows withdrawal of application
Income Tax

Income Tax
Whether functioning of NFAC serves the purpose for which it was brought in?
Service Tax

Service Tax
Limitation Cannot start to run unless right to receive a claim or refund crystallized
Income Tax

Income Tax
No Tax payable for non-deduction of TDS when income of assessee is exempt
Income Tax

Income Tax
Filing of paper appeal instead of e-Appeal is technical breach- ITAT direct CIT(A) to dispose such appeal on merits
Income Tax

Income Tax
Article 7 cannot come into play unless interest income is directly or indirectly attributable to PE
Goods and Services Tax

Goods and Services Tax
Delegation of powers to extend time limit provided under rule 96A(1) of MGST Rules, 2017
Service Tax

Service Tax
Revenue department cannot pass a demand order beyond the scope of SCN
Custom Duty

Custom Duty
Scented & Flavoured and/or Sweetened Betel Nut’ merit classification under CTH 080280
Income Tax

Income Tax
