Day: December 31, 2022
42 articlesCorporate Law
Corporate Law
Applicant seeking same relief in two parallel applications is barred by doctrine of Res Sub judice
Income Tax
Income Tax
Section 44AB: Turnover not include sales affected on behalf of principals
Income Tax
Income Tax
Bogus Purchases Disallowance restricted to profit element embedded in bogus purchases
Goods and Services Tax
Goods and Services Tax
Delay & laches not to be calculated solely by length of time taken by party to approach legal forum
Excise Duty
Excise Duty
Penalty under Rule 26 cannot be imposed for issuance of bogus LRs prior to 01.04.2007
Excise Duty
Excise Duty
Reversal of proportionate Cenvat credit in respect of exempted goods – CESTAT directs readjudication
Excise Duty
Excise Duty
Cenvat credit eligible on Materials for making Foundation of Machineries in factory premises
Income Tax
Income Tax
Application of income cannot be examined while granting section 12AA registration
Income Tax
Income Tax
Section 12AA Registration of Trust cannot be cancelled if objects & Activities are charitable
Excise Duty
Excise Duty
No serious efforts in Investigation of illegal liquors cases in Punjab: SC
Income Tax
Income Tax
ITAT refuses to Condones delay of 1315 days in appeal filing as no reasonable cause exist
Goods and Services Tax
Goods and Services Tax
Mere use of term ‘mens rea’ not establishes willful attempt to evade tax
Goods and Services Tax
Goods and Services Tax
GST treatment on cancellation of contract/ agreement of sale of Flat/building or insurance policy where the buyer or insurer was not registered under GST
Goods and Services Tax
Goods and Services Tax
