Month: November 2022
1,069 articlesIncome Tax

Income Tax
Addition towards unexplained investment sustained in absence of explaining source of investment
Income Tax

Income Tax
Non-deduction of TDS will not attract penal interest u/s 201 if primary liability is discharged by recipient
Income Tax

Income Tax
Deduction u/s 36(1)(viia) is available on total outstanding advances at the end of each month including opening balances
Goods and Services Tax

Goods and Services Tax
Notification No. 02/2022-Union territory Tax | Dated: 25th November, 2022
Custom Duty

Custom Duty
CBIC amends certain specific FTA/PTA notifications
DGFT

DGFT
One-time relaxation for submission of hard copy of applications for claiming TMA
Goods and Services Tax

Goods and Services Tax
Rejection of GST refund towards E-rickshaw – HC remand matter back to AO
Service Tax

Service Tax
Ban on AIFs following Priority Distribution Model Explained
Goods and Services Tax

Goods and Services Tax
Avail One-time Opportunity to claim missed out Transitional Credit in GST
Income Tax

Income Tax
CIT(A) should give specific notice if propose to enhance assessment of income
Income Tax

Income Tax
Section 194I TDS not applicable on AC maintenance, housekeeping, security & common area maintenance charges
Custom Duty

Custom Duty
CESTAT reduces Redemption Fine and Penalty as classification was not conclusive
Income Tax

Income Tax
Derivative contracts entered to hedge exchange risk cannot be treated as trading
Income Tax

Income Tax
