Day: May 3, 2023
67 articlesIncome Tax
Income Tax
No Penalty for Concealment of Income on Ad-hoc Addition reduced by ITAT
Custom Duty
Custom Duty
Section 112(b)(ii) of Customs Act – Mens rea important for imposing penalty
Excise Duty
Excise Duty
No restriction on utilization of Cenvat credit during default period: CESTAT Kolkata
Custom Duty
Custom Duty
Good cannot be treated as smuggled Merely for foreign origin of goods
Corporate Law
Corporate Law
Rules of Interpretation and Construction
Service Tax
Service Tax
Service Tax cannot be demanded from Service provider if recipient paid the same
Custom Duty
Custom Duty
CHA Licence cannot be revoked if No Explicit Findings that CHA Abetted in Contravening Customs Act Provisions
Income Tax
Income Tax
ITAT allows Foreign Tax Credit as ITR & Form 67 filed within extended due date
Income Tax
Income Tax
Section 263 cannot be Invoked if AO Adopted One of Two Plausible Views
Income Tax
Income Tax
Appeal Filing delay cannot be condoned if Cause not supported by evidence
Income Tax
Income Tax
Co-owners showed capital gains of different amount – Section 148 notice invalid
Income Tax
Income Tax
Section 148 notice without Higher Authority Approval is invalid
Income Tax
Income Tax
Interest on deposits cannot be treated as business Income for Section 44AD
Income Tax
Income Tax
