Month: March 2023
1,252 articlesCustom Duty
Custom Duty
Enhancement of value only on the basis of NIDB data unacceptable
Income Tax
Income Tax
Lower of unabsorbed depreciation and business loss allowed as set off against current book profit
Income Tax
Income Tax
Payment of IUC Charges is not “Fee for Technical Services” or “Royalty”
Income Tax
Income Tax
Arm’s length interest rate computable based on market determined rate applicable to currency in which loan is repayable
Company Law
Company Law
Authorized signatory of cheque, not being drawer, cannot be directed to pay interim compensation
Corporate Law
Corporate Law
Amount duly payable to liquidator as assets proved to be fictitious/ fraudulent
Income Tax
Income Tax
Exercise of revisionary jurisdiction u/s 263 by PCIT for substituting his opinion is untenable
Goods and Services Tax
Goods and Services Tax
Fuel is an integral component of motor vehicle hire services and attracts GST.
Income Tax
Income Tax
Tax Deducted By Employer Can’t Be Recovered From Employee
Goods and Services Tax
Goods and Services Tax
