Month: January 2023
1,475 articlesIncome 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
Gain on Sale of Land received in lieu of Business Loan is Business Income
Finance
Finance
India’s Annual Budget: An Exploration of the Process
Goods and Services Tax
Goods and Services Tax
Can Rs. 50000 penalty be imposed directly for delayed Form GSTR-9C filing?
Income Tax
Income Tax
ITAT upheld partial relief allowed by CIT(A) in respect of unexplained jewellery
Excise Duty
Excise Duty
Irregular CENVAT Credit availment cannot be alleged without any evidence & merely based on statements of transporters
Income Tax
Income Tax
No section 69 addition for duly explained & genuine cash deposit in bank
Income Tax
Income Tax
