Month: January 2023
1,475 articlesGoods and Services Tax

Goods and Services Tax
State obliged to issue C’ Forms for the period prior to GST regime
Income Tax

Income Tax
Matter which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings
Income Tax

Income Tax
Reassessment beyond six years is barred by Limitation & is invalid
Goods and Services Tax

Goods and Services Tax
Section 74(A) of CGST Act mandates minimum statutory period of 30 days: HC
Income Tax

Income Tax
ITAT allows section 10A Deduction on Income From Design Charges
Goods and Services Tax

Goods and Services Tax
Weekly newsletter from Chairman, CBIC dated 02/01/2023
Income Tax

Income Tax
Net interest income on deposits with scheduled bank is taxable u/s 56 of Income Tax Act
Excise Duty

Excise Duty
Duty passed on via supplementary invoice is eligible as cenvat credit
Income Tax

Income Tax
Rejection of appeal on technical ground amounts to denial of principles of natural justice
Goods and Services Tax

Goods and Services Tax
Non-compliance of procedure of GST circular will not dis-entitle petitioner from claiming GST refund
Income Tax

Income Tax
Deduction u/s 80P(2)(d) available on dividend & interest from investment with co-op bank
Excise Duty

Excise Duty
Cenvat eligible on insurance premium paid for group insurance of employees opting under VSS
Goods and Services Tax

Goods and Services Tax
HC quashed vague GST registration cancellation order with no reasons for cancellation
Income Tax

Income Tax
