Month: December 2022
1,184 articlesCompany Law
Company Law
Women on the Board of a Company – Empowerment
Goods and Services Tax
Goods and Services Tax
Highlights of Circular No. 188/20/2022 – GST dated 27.12.2022
Goods and Services Tax
Goods and Services Tax
Various Important Reconciliations under Annual Returns – GST Audit Series (Part 8)
Excise Duty
Excise Duty
Failure to discharge statutory duty/obligation by refund sanctioning authority would be entitled to interest
Income Tax
Income Tax
Revisionary power u/s 263 invocable as old tax rates applied instead of amended rates
Income Tax
Income Tax
Addition u/s 69A sustained as nature and source of acquisition of property not offered satisfactorily
Excise Duty
Excise Duty
Refund of mistakenly paid service tax granted as incidence of tax not passed on
Company Law
Company Law
RD reduces penalty from 64 Lakh to 14 Lakh for default in issue of Compulsorily Convertible Preference Shares
Goods and Services Tax
Goods and Services Tax
GST registration cannot be cancelled on mere HO direction without assigning any reason
Finance
Finance
Fundraising by a Private Equity Firm
Goods and Services Tax
Goods and Services Tax
CBIC Circular Focuses on non-payment of GST by Suppliers
Goods and Services Tax
Goods and Services Tax
Impact Analysis of Rule 37A: No Immediate ITC Reversal for Non-filing of GSTR-3B by suppliers
Goods and Services Tax
Goods and Services Tax
Cancelled GST Registration is Restored even though No Appeal Filed
Finance
Finance
