Day: May 5, 2023
64 articlesService Tax

Service Tax
Any other amount charged not for providing taxable service cannot be part of valuation
Income Tax

Income Tax
Disallowance of short term capital loss merely based on information from investigation wing is unsustainable
Goods and Services Tax

Goods and Services Tax
GST on Subsidized Canteen Services for Employees
Goods and Services Tax

Goods and Services Tax
CBIC invites Applications for Indirect Tax Internship Scheme
Goods and Services Tax

Goods and Services Tax
Kerala VAT Act – SC declares rate of tax of Mosquito Mats @ 12.5% & Dettol @ 4%
Income Tax

Income Tax
Exemption u/s 54 available even if capital gain is invested in more than one residential houses
Income Tax

Income Tax
Borrowing funds at higher rate & lending to director shows diversion of funds for non-business purpose
Service Tax

Service Tax
Extended period of limitation cannot be invoked if no suppression of facts
Income Tax

Income Tax
Addition without Considering Submissions of Assessee – ITAT restores matter
Custom Duty

Custom Duty
CESTAT upheld rejection of refund as appellant not responded to Deficiency Memo & SCN
Service Tax

Service Tax
Extended period not invocable if no malafide act to evade service tax
Income Tax

Income Tax
Genuineness of unsecure loan repaid via banking channel cannot be doubted based on surmises
Service Tax

Service Tax
No Service Tax on Residential Projects construction services Prior to 01.07.2010
Income Tax

Income Tax
