Day: December 12, 2022
59 articlesCorporate Law

Corporate Law
Disputes Pertaining to Contractual Issues not to be Resolved in Section 9 IBC Proceedings
Service Tax

Service Tax
Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported
Income Tax

Income Tax
Jewellery deposited by family members of partner treated as stock in trade
Income Tax

Income Tax
Section 148A order/notice riddled with mistakes – HC directs AO to issue amended notice
Income Tax

Income Tax
Jurisdictional High Court decision is binding on subordinate Tribunal and courts
Income Tax

Income Tax
Non-Communication of Order by Counsel is ‘Reasonable Cause’ to condone Delay In Filing Appeal
Corporate Law

Corporate Law
Directors cannot be prosecuted for cheques issued after they ceased to be Directors of Company
Goods and Services Tax

Goods and Services Tax
Provisional attachment under GST cease to have effect after a period of one year from date of order of attachment
Income Tax

Income Tax
Order passed u/s 263 invalid in absence of DIN
Income Tax

Income Tax
Purchase of asset not claimed as application of income hence depreciation cannot be disallowed u/s 11(6)
Income Tax

Income Tax
Section 271(1)(b) not stipulate any penalty for not responding to section 148 notice
Custom Duty

Custom Duty
Oil in bunker tanks in engine room of vessel is classifiable under CTH 8908
Income Tax

Income Tax
Disallowance of expense u/s 40(a)(ia) untenable when TDS deducted at lower rates
Income Tax

Income Tax
