Day: May 1, 2023
58 articlesService Tax

Service Tax
Service tax not leviable on construction of residential complex under JNNURM and for Gujarat State Police
Excise Duty

Excise Duty
Duty demand unsustainable in absence of under-valuation in costing of the product
Income Tax

Income Tax
Date of presentation of cheque should be deemed as date of payment of employee contribution
Corporate Law

Corporate Law
Migrant Workers and their Access To Justice
Income Tax

Income Tax
Penalty u/s 271(1)(c) not leviable on addition due to difference of opinion
Income Tax

Income Tax
Enhancement of amount without issuance of notice by CIT(A) unjustified
Income Tax

Income Tax
Addition u/s 68 sustained as no explanation of nature and source of credit provided
Excise Duty

Excise Duty
Value of bought out items supplied with manufactured goods not includible in assessable value
Income Tax

Income Tax
Deduction u/s 80IAB available to interest income from FD, customer’s receipts and business advances
Income Tax

Income Tax
Waiver of cash loan not income within the purview of section 28(iv)
Income Tax

Income Tax
Writ not entertained as effective alternative remedy u/s 144C available
Income Tax

Income Tax
Notional rent should be computed on the basis of municipal rateable value
Excise Duty

Excise Duty
‘MIRACULAN’ containing 0.05% Traicontanol is product under category of insecticides
Goods and Services Tax

Goods and Services Tax
