Day: May 29, 2023
47 articlesIncome Tax

Income Tax
Addition of difference of turnover in audit report and ITR sustained as no proper justification offered
Goods and Services Tax

Goods and Services Tax
Simplified Provisions of E-Way Bill
Goods and Services Tax

Goods and Services Tax
Form GST ASMT-10
SEBI

SEBI
Mandatory Legal Entity Identifier (LEI) – for Listed Company
Custom Duty

Custom Duty
Owner or person from whom goods were seized must be served notice of proceeding u/s 110(1B)
Income Tax

Income Tax
Amendment to section 36(1)(va) and 43B vide Finance Act, 2021 is effective from 01.04.2021
Income Tax

Income Tax
Denial of exemption as inadvertently claimed u/s 54F instead of section 54 is unjustified
Excise Duty

Excise Duty
CENVAT credit on input services utilized for trading activity is not allowable
Income Tax

Income Tax
Penalty u/s 271(1)(c) not imposable when income assessed on estimate basis
Company Law

Company Law
Streamlined Fast Track Merger Process under Section 233 of Companies Act, 2013
Income Tax

Income Tax
TDS On ESOP Prerequisite By Eligible Start-Ups
Corporate Law

Corporate Law
No loss to EPF members due to delay in updating of interest in passbook
Income Tax

Income Tax
Conundrum Surrounding Limitation Period For Issuance of Re-Assessment Notices Under The Income Tax Act, 1961
Goods and Services Tax

Goods and Services Tax
