Day: February 16, 2023
59 articlesCustom Duty
Custom Duty
Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled
Income Tax
Income Tax
Sale of agricultural land after conversion into non-agricultural land is taxable
Income Tax
Income Tax
Notional interest on debit balance of partner’s account unsustainable as not specified in partnership deed
Income Tax
Income Tax
Merely claiming exemption which was not acceptable to department cannot entail levy of penalty u/s 271(1)(c)
Income Tax
Income Tax
Statutory provisions of interest on refund cannot be altered via issue of CBDT circular
Income Tax
Income Tax
Sale of software not taxable in terms of India-Ireland DTAA
Income Tax
Income Tax
Committed & obligated payment are reimbursement of expenses & not fee for technical service
Income Tax
Income Tax
Repayment of debt which is taken as part of receipt is application of income
Company Law
Company Law
Analysis of Section 448 Punishment for False Statement under Companies Act 2013
Corporate Law
Corporate Law
Certification of MSME
Corporate Law
Corporate Law
Labour Registration – Meaning, Purpose and benefits
Goods and Services Tax
Goods and Services Tax
Assessee allowed to file an appeal after delay of a negligible period
Income Tax
Income Tax
Notice issued to non-existent company after its amalgamation is not valid under Income Tax
Goods and Services Tax
Goods and Services Tax
