Day: January 19, 2023
44 articlesIncome Tax

Income Tax
TDS not deductible on payment to non-resident having no PE in India for services rendered outside India
Income Tax

Income Tax
Rendering of advisory service doesn’t amount to Fees for Included Services
Income Tax

Income Tax
Business support services cannot be treated as Technical Services in absence of transfer of technology
Corporate Law

Corporate Law
State Government obliged to refund value of stamps which are not used
Income Tax

Income Tax
ITAT deletes addition under section 50C as difference was less than 10%
Income Tax

Income Tax
Income of Company cannot be assessed under the head ‘salary’
Income Tax

Income Tax
Rejection of books of accounts on the basis of high consumption of electricity justifiable
Income Tax

Income Tax
Reassessment only on account of ‘change of opinion’ is liable to be struck down
Income Tax

Income Tax
Re-opening of assessment unjustified as complete disclosure of primary material facts already submitted
Goods and Services Tax

Goods and Services Tax
Assessee allowed to rectify its GST Returns after the deadline
Goods and Services Tax

Goods and Services Tax
GST order passed without granting opportunity of personal hearing is set aside
Income Tax

Income Tax
Re-opening of assessment merely based on information from DGIT(Inv.) is untenable
Income Tax

Income Tax
Conditional approval under section 80G by PCIT is unsustainable
Service Tax

Service Tax
