Month: May 2023
1,431 articlesIncome Tax
Income Tax
Re-computation of capital gains by lower value of consideration for sale of equity shares allowed
Income Tax
Income Tax
Tax on sale of property belonging to father is not leviable on son
Corporate Law
Corporate Law
Govt Employees not entitled to claim Double Over Time Allowance under Factories Act, 1948: SC
Income Tax
Income Tax
Loss on foreign exchange fluctuation while repaying loan taken to import machinery is capital expenditure
Income Tax
Income Tax
Third party cost incurred is CUP for reimbursement of expenses to AE
Income Tax
Income Tax
TDS Correction
Service Tax
Service Tax
Service Tax not leviable on Incentives for achieving Sales Targets
Income Tax
Income Tax
Mere cash deposit in bank not sufficient to believe Escapement of Income
Income 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
