Month: January 2023
1,475 articlesFema / RBI

Fema / RBI
RBI’s Acquisition & Holding of Shares or Voting Rights in Banking Companies Directions, 2023
Corporate Law

Corporate Law
Advisory on declaration of mandatory information on outer retail package
Income Tax

Income Tax
Partial Integration of agricultural income with non-agricultural income for higher rates
Goods and Services Tax

Goods and Services Tax
Aggregate Annual Turnover (AATO) under GST
Goods and Services Tax

Goods and Services Tax
Payment within 180 days: Whether Blessing or Curse?
Company Law

Company Law
Company not mentioned CIN, Address, Name on letterhead: MCA imposes Penalty
Income Tax

Income Tax
Income from Restaurant Business can be declared on Presumptive Basis – Section 44AD
Goods and Services Tax

Goods and Services Tax
Taxing & appellate authority should not pass orders in a mechanical manner
Custom Duty

Custom Duty
MEIS claimed on goods of foreign origin – CESTAT reduces Redemption fine & Penalty
Income Tax

Income Tax
No section 40(A)(Ia) disallowance for purchase if TDS not deductible on such purchase
Income Tax

Income Tax
Section 40A(3) not applicable if single transaction not exceeds threshold limit
Goods and Services Tax

Goods and Services Tax
UPVAT: Tax justified on difference in stock for sales not recorded in books found during survey
Goods and Services Tax

Goods and Services Tax
UPVAT: Penalty proceeding cannot be initiated merely based on truck driver statement
Finance

Finance
