Day: October 19, 2022
38 articlesExcise Duty

Excise Duty
Micronutrients are classifiable under chapter heading 3105
Income Tax

Income Tax
Right to make copy of software would constitute ‘Royalty’ TDS deductible u/s 195
Income Tax

Income Tax
Order passed u/s 220(6) of the Income Tax Act must be speaking order
Excise Duty

Excise Duty
Confessional statement of other person cannot be base for clandestine removal
Corporate Law

Corporate Law
An indemnity of obligation under agreement doesn’t constitute ‘Financial Debt’
Income Tax

Income Tax
Non-voluntary donations are not eligible for deduction u/s 11(1)(d) of the Income tax Act
Goods and Services Tax

Goods and Services Tax
Court direct proper officer to grant opportunity to petitioner to take all steps to revive GST registration
Income Tax

Income Tax
Disallowance u/s 10B(7) r.w.s. 80IA(10) with material evidence is unsustainable
Custom Duty

Custom Duty
Alloy Steel Forging requiring further operation to be used as Rings for Bearing is classifiable under 7326
Service Tax

Service Tax
Liability to pay penalty u/s 77 when assessee failed to register and file ST-3 Returns within prescribed time
Income Tax

Income Tax
Section 56 -Stamp duty value on agreement date is to be considered and not value on registration date
Finance

Finance
Mere Charging of shareholder under PMLA cannot be a ground to attach property of Company
Goods and Services Tax

Goods and Services Tax
In Tax matters if statutory remedy of appeal is available, HC cannot entertain writ petition under Article 226: SC
Custom Duty

Custom Duty
