Month: December 2022
1,184 articlesIncome Tax

Income Tax
Penalty u/s 271(1)(b) not leviable if reasonable cause shown by Assessee
Corporate Law

Corporate Law
Regulatory Impact of Blockchain Technology on Auditing Practices
Goods and Services Tax

Goods and Services Tax
Rejection of appeal due to delay of one day is a hyper technical & pedantic view
Goods and Services Tax

Goods and Services Tax
Highlights of Notification 26/2022 Central Tax dated 26th December 2022
Company Law

Company Law
Practical Aspects of Incorporation of IFSC Company In India
CA, CS, CMA

CA, CS, CMA
CA or CS course
Income Tax

Income Tax
Deduction u/s 80IB(10) available as residential unit’s area is less than 1000 sq. ft.
Income Tax

Income Tax
Intra-bank transactions cannot always be rated at LIBOR
Income Tax

Income Tax
Amount received in the nature of interest is taxable @15% under Article 12 of India-UK DTAA
Income Tax

Income Tax
Corporate Social Responsibility expenditure is allowable deduction u/s 37
Excise Duty

Excise Duty
100% penalty not imposable as duty along with interest & 25% penalty paid within 30 days of order
Income Tax

Income Tax
Construction cost and saleable project area should be considered while recognizing revenue
Income Tax

Income Tax
Application of section 194Q & Section 206C(1H) of Income Tax act, 1961
Corporate Law

Corporate Law
