Day: June 13, 2023
65 articlesService Tax

Service Tax
Mining services taxable under service tax only with effect from 01/06/2007
Income Tax

Income Tax
Representation on delay in issue of refunds under Income-tax Act, 1961
Corporate Law

Corporate Law
Determination of gratuity payable depends on date on which gratuity became payable and not on date of sanction
Service Tax

Service Tax
Demand for extended period sustained as service tax collected but not deposited
Goods and Services Tax

Goods and Services Tax
Marketing services provided in respect of goods made physically available by recipient of services- Export of service?
Income Tax

Income Tax
Amendment to section 40(a)(ia) vide Finance (No.2) Act, 2014 effective from AY 2015-2016
Custom Duty

Custom Duty
Appeal dismissed as time barred as no evidence of exact date of receipt of OIO by reviewing authority
Income Tax

Income Tax
Addition restricted to 25% in case of bogus purchase
Income Tax

Income Tax
Reopening of assessment without any new tangible material is untenable in law
Goods and Services Tax

Goods and Services Tax
SEZ units not exempt from search & seizure proceedings conducted by GST authorities
Income Tax

Income Tax
E-filing Income Tax Return for International Income Sources
Company Law

Company Law
Penalty Imposed on Ocean Pharmacoat Pvt Ltd for Delay in Filing MGT-14
Goods and Services Tax

Goods and Services Tax
Mandatory 2-Factor Authentication for Taxpayers with AATO above 100cr from 15/07/2023
Goods and Services Tax

Goods and Services Tax
