Liquor license fee paid by assessee who is not license holder cannot be treated as eligible expenses & not allowable
Currency was attempted to the exported and was brought within the limits of customs area contrary to the restrictions and prohibitions imposed by the Customs Act or any other law for time being in force, is liable for confiscation.
Taxable category Erection, Commissioning and Installation Services could only cover pure service contracts within its fold.
Visa Resources India Limited Vs Commissioner of CGST (CESTAT Kolkata) As per clause (f) of Rule 9 of Cenvat Credit Rules, 2004, an invoice issued by a provider of input service is a valid document for availment of Cenvat credit. In the present case of the Appellant, the heading of the document as seen from […]
Activity of Chemist / Pharmacy is incidental or ancillary to dominant object or purpose for running a hospital & Tax Exemption allowable.
Ashim Kumar Mahanta Vs ITO (ITAT Kolkata) The undisputed fact is that in this case Rs.27,68,700/- has been found deposited in the joint account of assessee as well as his wife in the savings bank account of Axis Bank. When confronted by the AO after reopening the assessment, according to the assessee, this amount was […]
CPIO to provide generic details of net taxable/gross income of husband to wife for defend her matrimonial court case & claiming Maintenance
Learn about the differences between certification trademarks and regular trademarks, and understand the process of registering and canceling a certification trademark.
Understanding Equalisation Levy and its impact on the digital economy. Learn about the challenges and regulations surrounding this direct tax in India.
Article explains Key Clauses in E-Sports Contract, Potential Challenges to E-Sports Contracts and Way Forward for E-Sports Contract.