Month: November 2022
1,069 articlesService Tax

Service Tax
No service tax on amount received as facility charges for electricity expenses
Corporate Law

Corporate Law
PML Act: Director or Additional Director can issue summons to a person
Excise Duty

Excise Duty
Refund hit by unjust enrichment if no documents produced to prove non-passing of incidence of Duty to Buyers
Excise Duty

Excise Duty
Appeal abates with effect from date of approval of resolution plan by NCLT
Income Tax

Income Tax
Ad-hoc disallowance for absence of vouchers – ITAT directs AO to examine vouchers
Finance

Finance
Draft IFSCA (Appointed Actuary) Regulations, 2022
Company Law

Company Law
Filing of e form ADT-1 for appointment of First Auditor
Finance

Finance
Draft IFSCA (Maintenance of Insurance Records and Submission of Requisite Information for Investigation and Inspection) Regulations, 2022
Service Tax

Service Tax
Service Tax deposit cannot be withheld if service tax was not applicable
Goods and Services Tax

Goods and Services Tax
HC directs BDA to reconsider question of levy of GST on sale of developed plots
Excise Duty

Excise Duty
Adjudicating authority supposed to give details of methodology in stock taking
Income Tax

Income Tax
Section 35(2AB) deduction- ITAT allows Revision of unverified revenue expenditure
Income Tax

Income Tax
FMV of shares cannot be determined based on circle rate of property
Income Tax

Income Tax
