Month: January 2023
1,475 articlesIncome Tax

Income Tax
No disallowance of interest when Interest-free advances been made out of interest-free funds
Income Tax

Income Tax
ITAT quashes section 147 proceeding as approval was granted by JCIT without verifying recorded reasons
Income Tax

Income Tax
AO cannot deny opportunity of hearing through video conference in Faceless Assessment
Income Tax

Income Tax
Section 274 Show cause notice is defective if not specify charge against assessee
Income Tax

Income Tax
Section 45(4) Applicability to a Real Estate Developer Firm
Corporate Law

Corporate Law
Patent Infringement in India
Income Tax

Income Tax
ITAT deletes addition on account of delayed payment of employees contribution to Provident Fund
Goods and Services Tax

Goods and Services Tax
Attachment notice issued without any assessment under section 73 or 74 for the tax demanded not valid – madras high court
Income Tax

Income Tax
Addition for difference in form 26AS due to service tax is not sustainable
Income Tax

Income Tax
Section 35(2AB): Cut of date mentioned in DSIT certificate is of no relevance
Goods and Services Tax

Goods and Services Tax
GST liability for delay in export – HC directs petitioner to approach jurisdictional GST authority for refund/Reversal
Income Tax

Income Tax
Mere impression that Auditor will file appeal is not a Sufficient Cause to condone delay in appeal filing
Goods and Services Tax

Goods and Services Tax
Rs. 258 cr GST Scam accused granted bail by Chhattisgarh High Court
Income Tax

Income Tax
