Day: July 3, 2022
19 articlesGoods and Services Tax
Goods and Services Tax
GST: Not furnishing certified copy of order appealed against within 7 days of filing of appeal is a mere technical defect
Income Tax
Income Tax
Excise Duty Exemption not chargeable to Tax & cannot be categorised as Book Profit
Income Tax
Income Tax
No section 271(1)(c) penalty for Mere Disallowance of section 54F Claim
Goods and Services Tax
Goods and Services Tax
No demand can be made under GST in Form DRC-01A without issue of section 74(1) Notice
Income Tax
Income Tax
Depreciation not allowable on legal service expenses not resulting in any commercial rights
Custom Duty
Custom Duty
Exemption cannot be denied merely based on heading of Notification or Budget Speech not forming part of Notification
Income Tax
Income Tax
Skill Development activity eligible for Registration under section 12AA
Income Tax
Income Tax
Cost perceived by donor of Gift cannot be considered as Cost of acquisition
Excise Duty
Excise Duty
No Suppression if SCN was issued based on disclosure in Balance Sheet
Income Tax
Income Tax
AO cannot disallow agricultural expenses without any rational basis
Income Tax
Income Tax
No penalty for Addition on Estimation Basis under section 271(1)(c)
Income Tax
Income Tax
Section 194J TDS on fees to Doctors engaged as Retainers & Consultants
Income Tax
Income Tax
AO not justified in taking two views in respect of same transaction/bank deposits
Custom Duty
Custom Duty
