Month: October 2022
864 articlesCustom Duty

Custom Duty
Goods are not confiscatable u/s 111(d) of Customs Act can be held to be not prohibited
Corporate Law

Corporate Law
Guidelines on Establishment & Closure of Liaison Office in India by Insurance Company registered outside India
Income Tax

Income Tax
Share application money should be excluded while computing disallowance u/s 14A of Income Tax Act
Income Tax

Income Tax
Section 80P(2)(a)(i) deduction eligible to Co-operative Society on interest from members
Income Tax

Income Tax
TPO cannot retain comparables in a summary fashion with no cogent reason
Income Tax

Income Tax
AO must specify if ITR not been filed by appellant in his Section 148A(b) order
Income Tax

Income Tax
Section 54 exemption cannot be denied to HUF merely for purchase of property in the name of member
Goods and Services Tax

Goods and Services Tax
GST Registration cannot be cancelled by Infraction of Rule 25 of CGST
Income Tax

Income Tax
HC upheld ITAT order attributing 15% of revenue to PE in India of Travelport L.P. USA
Custom Duty

Custom Duty
CVD Refund cannot be claimed after 10 years of adjudication/assessment
Income Tax

Income Tax
Rs. 50 Lakhs limit Not Applicable to section 148A(b) issued within 3 years
Income Tax

Income Tax
Business deems to be commenced once activity essential to carrying on business is started
Income Tax

Income Tax
PCIT cannot grant conditional section 12A Registration
Goods and Services Tax

Goods and Services Tax
