Month: May 2023
1,431 articlesIncome Tax
Income Tax
Cost of improvement allowed for purchase of AC, curtains, light fittings while computing capital gains
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable merely because PCIT may entertain different view
Income Tax
Income Tax
section 68 addition if Assessee duly explained source & disclosed identity of payers
Custom Duty
Custom Duty
Department cannot insist that importer should avail benefit of a particular notification when they are eligible for different notifications
Income Tax
Income Tax
AO cannot reopen the assessment based on very same material & take another view
Income Tax
Income Tax
ITAT directs CIT(A) to examine if mandatory notice u/s 143(2) was issued by AO before issue of reassessment order
Excise Duty
Excise Duty
Manufacturer shall not avail CENVAT Credit if refund claim is filed under Notification No. 41/2007-ST
Income Tax
Income Tax
No Deemed Rent Addition for Unsold Flats declared as Stock In Trade
Income Tax
Income Tax
Invocation of section 263 justified if AO failed to enquire about non-deduction of TDS on CFS charges
Excise Duty
Excise Duty
Reversal of Cenvat credit at appellate stage before CESTAT complies notification no. 5/2006-CE
Corporate Law
Corporate Law
IBBI imposes Rs. 2 Lakh Penalty on IP for compromising independence of IRP
Income Tax
Income Tax
HC quashed reassessment order as approval was not from specified authority
SEBI
SEBI
RPT as per SEBI (LODR) Regulations 2015 – Amendments w.e.f. 01.04.2022 & 01.04.2023
Goods and Services Tax
Goods and Services Tax
