Day: February 21, 2023
59 articlesService Tax

Service Tax
Denial of refund treating service as not export service unjustified as service tax not demanded on output service by denying export status
Income Tax

Income Tax
Donations by conversion of loans into donations allowable as deduction u/s 80G
Custom Duty

Custom Duty
Redemption of prohibited goods in lieu of absolute confiscation granted as policy was amendment at shipment time
Income Tax

Income Tax
Addition of difference in stock & valuation report without credible evidence is unsustainable
Income Tax

Income Tax
Profit/ loss on sale of land held as stock-in-trade is assessable under Income from business or profession
Income Tax

Income Tax
Disallowance u/s 40(ia) for non-deduction on social security contribution to expat employees unsustainable
Income Tax

Income Tax
Deduction u/s 43B is allowable in case of interest paid on customs duty
Excise Duty

Excise Duty
Demand under rule 6(3)(i) of CCR, 2004 unsustainable as duty already paid on clearance value
Goods and Services Tax

Goods and Services Tax
GST on supply of ready to eat and ready to cook food products
Goods and Services Tax

Goods and Services Tax
Roof Mounted Air-Conditioning unit classifiable under HSN 8415: AAAR Punjab
Company Law

Company Law
MCA extends time limit for reservation of name & for 46 company forms
Finance

Finance
Save While You Invest With Guaranteed Benefits
Corporate Law

Corporate Law
FSS (Food Products Standards and Food Additives) Second Amendment Regulations, 2023
Company Law

Company Law
