Day: January 29, 2023
40 articlesIncome Tax
Income Tax
High turnover is a ground to exclude a company from list of comparable companies
Income Tax
Income Tax
LO doing preparatory activities in India not constitute PE under Article 5 of India Switzerland DTAA
Income Tax
Income Tax
Section 114A penalty attracted only to person who is liable to pay custom duty or interest U/s. 28
Excise Duty
Excise Duty
Demand for Cenvat credit cannot be raised based on bald SCN
Income Tax
Income Tax
Failure of department to update its portal, cannot be permitted to result in any sort of prejudice to Petitioner
Income Tax
Income Tax
Section 54 exemption eligible on brokerage for purchase of house property & on architect fees
Excise Duty
Excise Duty
Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products
Goods and Services Tax
Goods and Services Tax
Interstate or intra-state supply – Allahabad HC Stays GST Demand Against Paytm
Service Tax
Service Tax
Notice mailed to email Address not belonging to Assessee Not Amounts to Proper Service
Goods and Services Tax
Goods and Services Tax
GST Registration cancellation order by merely Relying on System Generated Orders Not Sustainable
Income Tax
Income Tax
Section 56(2)(vii) applies to purchaser of capital asset & Section 50C to Buyer
Income Tax
Income Tax
Remuneration to directors cannot be disallowed merely because dividend could have fetch more tax
Income Tax
Income Tax
CAM charges cannot partake the character of rent – Section 194C TDS applicable
Income Tax
Income Tax
