Month: June 2023
1,480 articlesIncome Tax

Income Tax
Addition u/s 153A without jurisdiction as no incriminating material found during search
Income Tax

Income Tax
Post existence of PE, expense incurred by PE can be set off against connected income
Income Tax

Income Tax
Earning agricultural income does not solely depend on land ownership
Income Tax

Income Tax
Once books of accounts are rejected profit has to be estimated
Service Tax

Service Tax
Penalty not imposable in case of non-payment of service tax on bonafide doubt of taxability
Income Tax

Income Tax
No Alternative Claim for Late EPF & ESI Payment under Section 37(1)
Income Tax

Income Tax
Notice and order passed against non-extant entity is untenable
Corporate Law

Corporate Law
Right to adequate housing and climate change: One Nation One Housing Policy
Income Tax

Income Tax
Foreign travel expenditure incurred for obtaining donations is allowable
Custom Duty

Custom Duty
Customs exemption available to PET granules under input category used during manufacture of moulds
Excise Duty

Excise Duty
EOU eligible to avail exemption as per notification no. 10/1997-CE dated 1.03.1997
Goods and Services Tax

Goods and Services Tax
Trade Discount Treated as Consideration Received towards Supply of Market Service: Maharashtra AAAR
Custom Duty

Custom Duty
Value fixed by Valuation Committee adopted without revealing methodology and basis is incorrect
Finance

Finance
