Day: December 1, 2022
79 articlesCorporate Law

Corporate Law
Contravention of section 269SS of Income Tax Act doesn’t vitiate offence u/s 138 of Negotiable Instrument Act
Custom Duty

Custom Duty
Amount payable towards compounding of offence u/s 137 of Customs Act, 1962 reduced
Excise Duty

Excise Duty
Demand based on the statement which was not allowed to be cross-examined is unjustified
Service Tax

Service Tax
Service provided to Gujarat Energy Transmission Corporation Ltd. is exempt from service tax
Excise Duty

Excise Duty
Reversal of credit not required while clearance of waste and scrap
Income Tax

Income Tax
Addition u/s 56(2)(viib) without verification of valuation report is unsustainable in law
Income Tax

Income Tax
Tolerance margin of 10% u/s 43CA is applicable retrospectively
Income Tax

Income Tax
Section 12AA mandates passing of order refusing or granting registration in writing
Income Tax

Income Tax
Addition of cash deposited out of marriage gift u/s 69A partly deleted
Income Tax

Income Tax
Not feasible to upload voluminous books on Income Tax Portal- ITAT directs AO to do physical examination
Goods and Services Tax

Goods and Services Tax
Bail application rejected as informant likely to be pressured
Goods and Services Tax

Goods and Services Tax
Mistaken request for GST Registration cancellation- HC permits to file manual application for Restoration
Income Tax

Income Tax
Right to Collect Toll’ Eligible for Depreciation as ‘Intangible Asset’
Company Law

Company Law
