Month: January 2023
1,475 articlesIncome Tax
Income Tax
Condonation of delay not granted alleging that non-filing of appeal was advised by CA
Custom Duty
Custom Duty
Late fee on filing new Bill of Entry as old Bill of Entry got purged is unsustainable
Income Tax
Income Tax
Forfeited commission expense allowable as TDS paid on the same
Income Tax
Income Tax
Re-assessment proceedings against dissolved entity is unsustainable
Corporate Law
Corporate Law
Suo moto revisional power passed by Addl. CST lack jurisdiction
Income Tax
Income Tax
HC quashed proceedings under Benami Transactions (Prohibition) Amendment Act, 2016 for transactions prior to 25-10-2016
Income Tax
Income Tax
Comparison by AO between qualitatively different agreements with completely different terms not appropriate
Custom Duty
Custom Duty
Fraudulent import of old cars as new cars- Cestat Reduces penalty to 10%
Goods and Services Tax
Goods and Services Tax
Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight
Income Tax
Income Tax
