Day: April 13, 2023
46 articlesGoods and Services Tax
Goods and Services Tax
Supply of goods and services through separate agreements will not be considered as composite supply
Goods and Services Tax
Goods and Services Tax
Transfer of Unutilized Balance in E-Credit Ledger is out of AAR scope
Custom Duty
Custom Duty
Fees of technical knowhow not includible in assessable value of imported goods
Excise Duty
Excise Duty
Extended period not involcable in absence of suppression, misrepresentation or fraud
Income Tax
Income Tax
Revision jurisdiction u/s 263 on mere conjectures, suspicions & surmises not permissible
Fema / RBI
Fema / RBI
Writ not entertained as efficacious alternative remedy of filing appeal u/s 25 of PMLA Act available
Excise Duty
Excise Duty
General principles of strict interpretation of exemption notification not apply to SEZ units
Goods and Services Tax
Goods and Services Tax
Section 15 of GST Act not prescribe valuation based on eye estimation
Service Tax
Service Tax
Rejection of SVLDRS-1 application alleging wrong Commissionerate unjustified
Income Tax
Income Tax
Section 269SS not apply when explanation given constitutes reasonable cause
Income Tax
Income Tax
Expenditure towards CSR disallowed u/s 37 of Income Tax Act
Company Law
Company Law
NFRA penalises Statutory Auditor of Brach of DHFL for accepting legally invalid appointment
Service Tax
Service Tax
No service tax on right to use of Mining of natural resources (Sand) assigned before 01.04.2016
Goods and Services Tax
Goods and Services Tax
