Day: November 24, 2022
64 articlesIncome Tax

Income Tax
Software Products Sale not Taxable as Royalty under India-Singapore DTAA
Income Tax

Income Tax
During Assessment AO should take cognisance of revised return: ITAT
Income Tax

Income Tax
PCIT cannot substitute his view with view of AO & direct AO to make assessment in a particular manner
Service Tax

Service Tax
CESTAT directs Commissioner (Appeals) to decide considering SC judgement in case of Coal Handlers
Income Tax

Income Tax
Cost of acquisition/improvement not allowable in absence of corroborative evidences
Excise Duty

Excise Duty
Demand to pay NCCD after limitation period under Section 11AC not sustainable
Income Tax

Income Tax
Separate addition for capital introduced by partners not justified when income presumed on presumptive basis
Goods and Services Tax

Goods and Services Tax
Uttarakhand VAT: Capital Investment of Plant & Machinery cannot be assessed by Assessing Authority
Excise Duty

Excise Duty
Mere Detection of Contravention during Audit not sufficient to invoke extended period of Limitation
Service Tax

Service Tax
Service Tax Penalties not valid if no deliberate suppression of facts
Income Tax

Income Tax
No addition for cash deposit post demonetization merely on presumptions
Income Tax

Income Tax
ITAT upheld addition for circuitatious rotation of unaccounted money
Custom Duty

Custom Duty
Customs: CHA cannot be denied Section 28(6)(i) benefit if same allowed to company & its Managing Director
Goods and Services Tax

Goods and Services Tax
