Month: October 2022
864 articlesIncome Tax
Income Tax
Disclosure before criminal investigation wing cannot be treated as disclosure’ before assessing officer in assessment
Income Tax
Income Tax
NCLT and NCLAT can review CoC Decision for Liquidation
Corporate Law
Corporate Law
AA Can consider Application filed by Liquidator or Successful Auction Purchaser
Custom Duty
Custom Duty
No penalty for mere mentioning of wrong section if case not falls under Section 114(i) of Customs Act: SC
Income Tax
Income Tax
Adjoining residential houses constitutes a single unit for section 54/54F
Custom Duty
Custom Duty
Imposition of penalty on the basis of mathematical variation is unsustainable
Corporate Law
Corporate Law
IRDAI permits Repatriation of excess Assigned Capital by FRBs/Lloyd’s India
Goods and Services Tax
Goods and Services Tax
GST Provisions of Provincial Statute cannot override provisions of Central Statue
Excise Duty
Excise Duty
SCN to be adjudicated within a reasonable time period for declaring it to be valid
Income Tax
Income Tax
Freight from transportation of cargo via feeder vessels covered under India-France Tax Treaty not taxable
Income Tax
Income Tax
Interest on income tax refund not taxable in terms of India-Netherland DTAA
Income Tax
Income Tax
Addition u/s 56(2)(vii)(b) sustained as immovable property received without consideration
Income Tax
Income Tax
Depreciation on windmill turbine available in year it is put to use
Income Tax
Income Tax
