Month: January 2023
1,475 articlesIncome Tax

Income Tax
Cheque Bounce case: Adjudication in civil matters is based on preponderance of probabilities
Corporate Law

Corporate Law
Explanation 2 appended to Section 37(1) related to CSR expenses is prospective
Custom Duty

Custom Duty
Mere wrong classification doesn’t amount to mis-declaration/ mis-statement
Income Tax

Income Tax
CBDT guidelines dated 14th June 2019 is contrary to provisions of section 279(2)
Custom Duty

Custom Duty
Import of urea through STC, MMTC and Indian Potash Limited is permissible as per ITC (HS) Policy 2009-2015
Goods and Services Tax

Goods and Services Tax
GST: SCN can still be Issued U/s. 73 – No Limitation For FY 2017-18 Under N/No. 13/2022 Dated: 05.07.2022
Goods and Services Tax

Goods and Services Tax
Seizure and Sealing During Search Under GST
Excise Duty

Excise Duty
Imposition of penalty without opportunity of being heard cannot be sustained
Company Law

Company Law
Form INC-22 updates in the V3
SEBI

SEBI
Basics of Stock Market
Income Tax

Income Tax
Reopening of assessment sustained due to failure of true & full disclosure
Goods and Services Tax

Goods and Services Tax
Payment of Tax under GST – Input Tax Credit and Refund
Custom Duty

Custom Duty
Goods released as department failed to prove the smuggled nature of goods
Income Tax

Income Tax
