Day: February 17, 2023
74 articlesExcise Duty

Excise Duty
Applicability of transitional provisions CCR Rule 11(3) to both sub-rules 3(i) & 3(ii)
Custom Duty

Custom Duty
Provisional release application u/s 110-A directed to be filed against detention of Supari imported from Thailand
Income Tax

Income Tax
Start-up company incurring cost for branding prior to product launch is allowable expenditure
Income Tax

Income Tax
TCS credit should be given to person to whom income is assessed to tax
Custom Duty

Custom Duty
Rejection of application u/s 125 of Customs Act on sound reasons justifiable
Income Tax

Income Tax
Non-compliance with communication u/s 143(1)(A) on account of technical glitches in IT portal justified
Goods and Services Tax

Goods and Services Tax
Carry forward of unadjusted VAT TDS to GST is duly available
SEBI

SEBI
User Manual for Resolution of Company Complaints through NEAPS
Income Tax

Income Tax
AO cannot disturb assessment which has attained finality except if contrary material found during search
Income Tax

Income Tax
Section 292C being a deeming provision cannot be applied mechanically
Service Tax

Service Tax
Interest eligible if service tax refund is not sanctioned within three months from filing date
Income Tax

Income Tax
ITAT quashes section 263 revision order passed on a deceased assessee
Goods and Services Tax

Goods and Services Tax
Detention of goods for non-mentioning of GSTN of recipient under Bill to – Ship to transaction is unjustified
Service Tax

Service Tax
