Month: February 2023
1,338 articlesIncome 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
Classification of service cannot be challenged at service recipient end
Income Tax
Income Tax
Corporate Social Responsibility expense is deductible u/s 37(1) of Income Tax Act
Service Tax
Service Tax
Service tax on execution of work of awarded tenders by appointing sub-contractor
Income Tax
Income Tax
Penalty u/s 271(1)(b) not leviable for non-compliance to statutory notice as notice not serviced correctly
Goods and Services Tax
Goods and Services Tax
