Month: February 2023
1,337 articlesExcise Duty
Excise Duty
Interest on refund of pre-deposit @6% duly entitled from date of deposit when demand set aside
Goods and Services Tax
Goods and Services Tax
Direction given to submit an additional reply against notice issued u/s 174 of CGST Act
Goods and Services Tax
Goods and Services Tax
Change in classification of Tariff Heading for availing lower Tariff rate benefit is not allowable
Corporate Law
Corporate Law
Accommodation entries through shell companies – Bail granted on the basis of period of incarceration & delay in investigation
CA, CS, CMA
CA, CS, CMA
Order of reprimand uphold as provisions of section 21 of CA Act, duly complied & member found guilty
Excise Duty
Excise Duty
Freight for delivering goods to buyer premises not includible in assessable value
Income Tax
Income Tax
Addition u/s 68 unsustainable as identity and creditworthiness of share subscribing companies proved
Service Tax
Service Tax
Value of free supply not includible in gross amount charged for levy of service tax
Income Tax
Income Tax
Exemption u/s 54 to extent of non-deposit of unutilized amount in ‘Capital Gain Account Scheme’ not available
Corporate Law
Corporate Law
EPS 95- Higher Pension – Frequently Asked Questions
Goods and Services Tax
Goods and Services Tax
High Court permits GST appeal filing after expiry of statutory period
Goods and Services Tax
Goods and Services Tax
HC allows filing of Appeal as delay was of negligible period
Company Law
Company Law
Acceptance of Deposits by a Private Company under Section 73(2) of Companies Act, 2013
Income Tax
Income Tax
