Month: May 2023
1,431 articlesCustom 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
Alleged Willful disobedience of HC judgment : HC directs AO to Comply
Custom Duty

Custom Duty
In case of port shift custom duty already paid at earlier port needs to be refunded
Income Tax

Income Tax
ITAT grants Opportunity to Appellant, an illiterate farmer to Present his case before AO
CA, CS, CMA

CA, CS, CMA
CA, CS & CMA brought under PMLA net if they manage client assets
Income Tax

Income Tax
No penalty for disallowance due to dispute on nature of expenses
SEBI

SEBI
SEBI introduces LEI for non-convertible securities, securitised debt instruments & security receipts
Custom Duty

Custom Duty
