Day: December 24, 2022
26 articlesIncome Tax
Income Tax
Disallowance u/s 40a(ia) unjustified if payee duly disclosed receipt in its return
Income Tax
Income Tax
Expenditure to make lease premises workable/ functional is revenue in nature
Income Tax
Income Tax
Claiming exemption under wrong section is rectifiable u/s 154 of the Income Tax Act
Income Tax
Income Tax
Condonation of delay based on sympathy/ benevolence not grantable
Income Tax
Income Tax
Reopening of assessment without valid reason is bad in law
Income Tax
Income Tax
Receipt under Master Franchise Agreement is not royalty or FTS or FIS
Excise Duty
Excise Duty
Interest payable by department on refund of seized currency
Income Tax
Income Tax
Penalty u/s 271(1)(c) unsustainable in absence of concealment of income or furnishing of inaccurate particulars
Goods and Services Tax
Goods and Services Tax
Proceedings initiated after prelude of GST under KVAT valid because of savings clause
Corporate Law
Corporate Law
Preventive Detention U/s 3 of Cofeposa Act is not sustainable if Legible & Translated Copies of Ruds not supplied to Detenue
Income Tax
Income Tax
Entire purchase cannot be added to income when assessee not able to prove genuineness of supplier
Excise Duty
Excise Duty
HC set aside Ex parte order passed without granting reasonable time
Income Tax
Income Tax
Return Filing is a serious Business & Reporting error cannot be pleaded lightly: ITAT Indore
Goods and Services Tax
Goods and Services Tax
