Month: November 2022
1,069 articlesIncome 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
Adjustments on debatable/ controversial issues by way of intimation u/s 143(1) is not permissible
Excise Duty
Excise Duty
CENVAT of input received within the same premises irrespective of number of excise registration is available
Goods and Services Tax
Goods and Services Tax
