Month: November 2022
1,069 articlesCustom Duty
Custom Duty
Matter remanded to re-look non-imposition of penalty u/s 114
Income Tax
Income Tax
Foreign Tax Credit cannot be denied for delay in furnishing of Form No. 67
Goods and Services Tax
Goods and Services Tax
CGST Rule 86B Restriction on use of amount available in Electronic Credit Ledger
Service Tax
Service Tax
Service of construction of school/ hospital building to Charitable Institutions/ trust is exempt from service tax
Income Tax
Income Tax
Rejection of books of accounts based on insignificant defects is unjustifiable
Excise Duty
Excise Duty
HC allows writ subject to payment of costs of Rs. 1,00,000
Income Tax
Income Tax
Change of opinion by AO cannot be base for initiation of re-assessment proceedings
Income Tax
Income Tax
Content of locker assessible in the hands of first owner of locker
Goods and Services Tax
Goods and Services Tax
Refund of credit eligible u/s 142(6)(a) of CGST Act in case of procedural aberration
Goods and Services Tax
Goods and Services Tax
