Day: December 23, 2022
40 articlesCorporate Law
Corporate Law
Initiation of criminal proceeding without sanction order from commissioner is unsustainable
Income Tax
Income Tax
Sales tax subsidy is capital receipt and not part of book profit u/s 115JB
Income Tax
Income Tax
Addition towards unexplained cash credit u/s 68 unsustainable as identity, creditworthiness and genuineness proved
Income Tax
Income Tax
Solitary opportunity of only one day to respond to notice is against principles of natural justice
Income Tax
Income Tax
Depreciation and maintenance of sports car allowable as used for business purpose
Goods and Services Tax
Goods and Services Tax
Benefit of C form issued by registered dealer cannot be denied
Service Tax
Service Tax
SVLDRS: Liability acknowledged by a statement recorded during investigation is sufficient
Income Tax
Income Tax
Inadvertent mistake committed while filing return cannot take away rights of assessee
Service Tax
Service Tax
Designated committee not considered full amount of pre-deposit made – HC directs DC to relook the same
Income Tax
Income Tax
Attribution to PE as article 7(1) of DTAA doesn’t apply when foreign enterprise is making loss
Income Tax
Income Tax
Deduction u/s 54B ineligible if land not used for agricultural purpose
Income Tax
Income Tax
Addition u/s 68 merely based on presumption/ suspicion is unsustainable
Company Law
Company Law
Incorporation of Subsidiary of Foreign Company in India & Practical Steps of Part A & B Spice
Income Tax
Income Tax
