Day: October 18, 2022
51 articlesGoods and Services Tax

Goods and Services Tax
Turnover from works contract should be assessed as per rule 8(5) of TNVAT Rules, 2007
Goods and Services Tax

Goods and Services Tax
Time lost due to technical glitches on GST Portal needs to be excluded for calculating GST Appeal filing limitation
Income Tax

Income Tax
Mere difference in Balance Sheet of Assessee & Creditor cannot be treated as cessation of liability
Excise Duty

Excise Duty
No Unjust enrichment if assessee not received the amount from buyers
Income Tax

Income Tax
Penalty u/s. 271AAB cannot be levied based on disclosure of other person
Income Tax

Income Tax
No penalty for addition under section 56(2)(x) due to deeming fiction
Income Tax

Income Tax
Section 195 doesn’t apply once nature of payment determined as salary and TDS deducted u/s 192
Goods and Services Tax

Goods and Services Tax
Adverse order passed under GST without opportunity of personal hearing is liable to be set aside
Service Tax

Service Tax
No limitation on claim of service tax refund under transitional GST provisions
Income Tax

Income Tax
Ignorance of additional evidence and submission is patently and legally wrong
Goods and Services Tax

Goods and Services Tax
HC upheld denial of CST exemption on sale to merchant exporter
Goods and Services Tax

Goods and Services Tax
Geomembrane merits classification at HSN 5911, tariff item 59111000
Goods and Services Tax

Goods and Services Tax
No GST on recovery of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards Replacement
Income Tax

Income Tax
