Month: November 2022
1,069 articlesGoods and Services Tax

Goods and Services Tax
Guidance Note for Verification of CGST Transitional Credit Claimed In TRAN-1/TRAN-2
Goods and Services Tax

Goods and Services Tax
Clarification on formula for grant of GST refund in cases of inverted duty structure
Custom Duty

Custom Duty
Tariff Notification No. 93/2022-Customs (N.T.) | Dated: 10th November, 2022
Goods and Services Tax

Goods and Services Tax
Sales tax dues of company can’t be recovered from directors of company: Bombay HC
Income Tax

Income Tax
Regulation 114(4) of Company Secretaries Regulations, 1982 permits only candidates to challenge election of office bearers
Company Law

Company Law
Application u/s 7 by Financial Creditor against Guarantor maintainable on default of Principal Borrower
Income Tax

Income Tax
Reopening of assessment without assessee’s failure to disclose full and true material fact is unsustainable
Income Tax

Income Tax
Assessment framed u/s 144 instead of section 153C liable to be quashed
Custom Duty

Custom Duty
Mis-declaring nature of goods in bill of entry renders revocation of authorized courier registration
Income Tax

Income Tax
Addition of income not connected with recorded reasons for reassessment proceedings is erred in law
Goods and Services Tax

Goods and Services Tax
Availability of ITC to under marginal scheme – Rule 32(5)
Income Tax

Income Tax
Non-resident reinsurance business profit has no tax implication in India
Income Tax

Income Tax
Penalty u/s 271(1)(c) leviable only if there is deliberate intention to conceal income
Income Tax

Income Tax
