Month: January 2023
1,475 articlesIncome Tax

Income Tax
Appeal cannot be Condoned after 4 years if delay not explained by assessee
Income Tax

Income Tax
ITAT deletes Addition for Cash Gift from Uncle and Aunt
Income Tax

Income Tax
Interest on home loan for house acquired for residence of directors is allowable
Income Tax

Income Tax
High turnover is a ground to exclude a company from list of comparable companies
Income Tax

Income Tax
LO doing preparatory activities in India not constitute PE under Article 5 of India Switzerland DTAA
Income Tax

Income Tax
Section 114A penalty attracted only to person who is liable to pay custom duty or interest U/s. 28
Excise Duty

Excise Duty
Demand for Cenvat credit cannot be raised based on bald SCN
Income Tax

Income Tax
Failure of department to update its portal, cannot be permitted to result in any sort of prejudice to Petitioner
Income Tax

Income Tax
Section 54 exemption eligible on brokerage for purchase of house property & on architect fees
Excise Duty

Excise Duty
Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products
Goods and Services Tax

Goods and Services Tax
Interstate or intra-state supply – Allahabad HC Stays GST Demand Against Paytm
Service Tax

Service Tax
Notice mailed to email Address not belonging to Assessee Not Amounts to Proper Service
Goods and Services Tax

Goods and Services Tax
GST Registration cancellation order by merely Relying on System Generated Orders Not Sustainable
Income Tax

Income Tax
