Month: April 2023
1,585 articlesIncome Tax

Income Tax
Cash gift at the time of marriage supported merely by affidavit – ITAT confirms addition partially
Excise Duty

Excise Duty
CENVAT on Rent-A-Cab & Outdoor Catering availed for employees transportation & food is available
Income Tax

Income Tax
Charging tax on entire gross receipts without deducting expenditure is unjustifiable
Income Tax

Income Tax
Addition unsustainable as exemption not claimed in preceding year as application of income on purchase of assets
Income Tax

Income Tax
If last working day is holiday then authority can undertake compliance on next working day
Service Tax

Service Tax
Transfer of technical know-how and patent under slump sale is not leviable to service tax
Income Tax

Income Tax
Initiation of re-assessment proceeding beyond four years is legally impermissible
Income Tax

Income Tax
Expenditure relating to project are revenue expense allowable u/s 37 of Income Tax Act
Custom Duty

Custom Duty
Probiotic cultures cannot be classified under chapter 21 of Customs Tariff Act, 1975
Custom Duty

Custom Duty
