Month: July 2022
1,293 articlesIncome Tax

Income Tax
Request to cancel Section 143(1) intimations Levying Double Tax
Income Tax

Income Tax
Once identity & creditworthiness of investors is established addition u/s 68 unsustainable
Goods and Services Tax

Goods and Services Tax
Renting of residential property to a Unregistered Person – Place of Supply
Income Tax

Income Tax
Section 54F Deduction available on reinvestment in twin residential units
Goods and Services Tax

Goods and Services Tax
Whether condition of pre deposit mandatory for admission of appeal under MVAT
Goods and Services Tax

Goods and Services Tax
GST demand based on promotion of business on social media – HC directs petitioner to Approach Appellate Authority
Excise Duty

Excise Duty
Duty equal to cenvat credit availed not payable on capital goods cleared after put to use
Excise Duty

Excise Duty
Pending government dues cannot be recovered from property leased to assessee
Income Tax

Income Tax
Unregistered Satakat not supported by other evidence doesn’t possess evidentiary value
Income Tax

Income Tax
Penalty cannot be levied on charges not forming part of penalty proceeding initiation
Excise Duty

Excise Duty
Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence
Income Tax

Income Tax
CBDT condones delay in submitting Form 9A Form 10, Form No. 10B & 10BB
Income Tax

Income Tax
Industrial Promotion Scheme Subsidy not to be reduced from cost of fixed assets for depreciation
Goods and Services Tax

Goods and Services Tax
