Month: December 2022
1,184 articlesIncome Tax

Income Tax
Exemption u/s 10(38) denied based on principle of fraud
Company Law

Company Law
Section 96(1)(b) of I & B Code doesn’t contemplate stay to any future liability
Goods and Services Tax

Goods and Services Tax
Punjab VAT Act doesn’t provide registration of FIR hence IPC provisions not invocable
Excise Duty

Excise Duty
Provisions of rule 6(3) of CCR doesn’t apply in case of by-products
Income Tax

Income Tax
Mechanism for blocking generation of e-way bill for seized/ confiscated liquor trucks needs to be developed
Custom Duty

Custom Duty
Refund of SAD paid via DEPB Scrip is available
Service Tax

Service Tax
Activity of ready-mix concrete doesn’t involve any service element
Income Tax

Income Tax
Employees’ contribution to PF & ESI needs to be remitted on or before due date
Service Tax

Service Tax
Penalty for belated filing of return not applicable to person not liable to pay service tax
Corporate Law

Corporate Law
