Month: December 2022
1,184 articlesIncome Tax
Income Tax
AO cannot reopen assessment in absence of any tangible material showing income escapement
Goods and Services Tax
Goods and Services Tax
Notification no. 79/2017-Customs granting IGST exemption to import of capital goods under EPCG is clarificatory
Income Tax
Income Tax
Section 54F exemption not eligible if Construction of House not Completed Within 3 Years
Income Tax
Income Tax
All the pending appeals are not required to be settled under DTVSV Act
Income Tax
Income Tax
Form 10 filed manually with Income Tax Return: ITAT grants section 11 exemption
Income Tax
Income Tax
Interest subsidy not being income has to be excluded while computing book profits u/s 115JB
Income Tax
Income Tax
ITAT directs AO to restrict disallowance to those investments which earned dividend income
Corporate Law
Corporate Law
Contravention of section 269SS of Income Tax Act doesn’t vitiate offence u/s 138 of Negotiable Instrument Act
Custom Duty
Custom Duty
Amount payable towards compounding of offence u/s 137 of Customs Act, 1962 reduced
Excise Duty
Excise Duty
