Day: March 6, 2023
60 articlesIncome Tax

Income Tax
Delay in filing form 10B condoned via circular hence deduction towards application and accumulation of funds allowable
Income Tax

Income Tax
Prior to 01.04.2020, capital gain exemption u/s 54 was allowed to be claimed without filing return
Service Tax

Service Tax
Service tax not leviable on composite works contract services prior to 1.06.2007
Service Tax

Service Tax
Towers, shelter and parts thereof are eligible for CENVAT Credit under capital goods
Income Tax

Income Tax
TDS u/s 194C deductible on payments towards bus hire and wharfage charges
Income Tax

Income Tax
Service Tax Penalty Not Deductible as Business Expenditure
Service Tax

Service Tax
ITC on GTA Services cannot be reversed in absence of specific provision
Goods and Services Tax

Goods and Services Tax
Weekly newsletter from Chairman, CBIC dated 06/03/2023
Excise Duty

Excise Duty
Appeal dismissed for non-payment of mandatory pre-deposit – HC restores appeal subject to payment of deposit
Income Tax

Income Tax
Miscellaneous application u/s 254(2) is valid if filed within Four Years of date of actual receipt of judgment
Excise Duty

Excise Duty
HC allows Payment of Pre-Deposit as Assessee was Unaware of Mandatory Payment provision for appeal filing
Company Law

Company Law
Share Stamping on Allotment of Shares/Issuance of Shares Certificates
Goods and Services Tax

Goods and Services Tax
GST liability on Discount through Commercial Credit Note & Debit Note
Company Law

Company Law
