Day: April 3, 2023
61 articlesIncome Tax

Income Tax
Income Tax Calculator Financial Year 2023-24 (AY 2024-25)
Goods and Services Tax

Goods and Services Tax
Lok Ayukta cannot override orders Passed by Tax Authorities: Kerala HC
Corporate Law

Corporate Law
Order of Zimma petition quashed as passed without verifying genuineness of the claim
Income Tax

Income Tax
Cost allocation between group companies without any markup is reimbursement of expense not liable for TDS
Excise Duty

Excise Duty
Subsidy under Rajasthan Investment Promotion Policy-2003 not includible in transaction value for levy of excise duty
Income Tax

Income Tax
Inadequacy of enquiry doesn’t give jurisdiction to CIT to invoke provisions of section 263
Custom Duty

Custom Duty
Limitation period is to be calculated from date of amendment when Bill of Entry is amended
Income Tax

Income Tax
Order passed after due application of mind not treatable as erroneous & prejudicial to interest of revenue
Income Tax

Income Tax
Payment by Google India to Google Ireland is not Royalty/ FTS hence TDS not deductible
Goods and Services Tax

Goods and Services Tax
Writ not entertained as option to file a statutory appeal to Appellate Tribunal available
Goods and Services Tax

Goods and Services Tax
Recovery made without any order quantifying amount of tax payable is without authority of law
Income Tax

Income Tax
When public servant makes demand & bribe giver accepts & pays, it is obtainment u/s 13(1)(d) of P.C. Act
Custom Duty

Custom Duty
Time limit for issuance of notification imposing anti-dumping duty extended by section 6 of the 2020 Act
Custom Duty

Custom Duty
