Day: April 7, 2023
31 articlesIncome Tax
Income Tax
Amount not being royalty cannot be brought to tax in India in absence of PE
Excise Duty
Excise Duty
Extended period of limitation not invocable as department being fully aware of issue
Custom Duty
Custom Duty
Order of higher appellate authority should be followed unreservedly by subordinate authorities
Service Tax
Service Tax
Health care services by clinical establishments by engaging consultant doctors is exempted from service tax
Goods and Services Tax
Goods and Services Tax
Petition against Form GST DRC-01A which is not even a show-cause notice dismissed as pre-mature
Income Tax
Income Tax
Withholding of Income Tax refund for issue of section 143(2) is unjustified
Goods and Services Tax
Goods and Services Tax
Presumptive culpability for failure to pay tax not a base for criminal case
Income Tax
Income Tax
Section 10AA of Income Tax Act not prescribed any time limit for export realization
Company Law
Company Law
Auditor’s Responsibility in respect of Audit Trail effective from April 1, 2023
Income Tax
Income Tax
Mere use of foreign word is immaterial to fall within ambit of international transaction
Income Tax
Income Tax
Rent is subjected to TDS u/s 194I, whereas, CAM is subjected to TDS u/s 194C
Income Tax
Income Tax
Initiation of penalty proceedings u/s 271(1)(c) without statutory notice is not acceptable
Income Tax
Income Tax
No tax on Salary of non-resident received in India for services rendered in USA
Finance
Finance
