Month: June 2023
1,480 articlesGoods and Services Tax

Goods and Services Tax
CBIC extends Due Date for GSTR-3B Filing in Manipur for April & May 2023
Income Tax

Income Tax
No Disallowance under Section 14A Without Earned Exempt Income
Excise Duty

Excise Duty
Refund allowed by Appellate Authority cannot be ignored on ground that Revenue decided to challenge such Order
Excise Duty

Excise Duty
Unused CENVAT Credit does not incur any interest liability: CESTAT Kolkata
Corporate Law

Corporate Law
Legal Status of Promoters under Companies Act, 2013
Income Tax

Income Tax
No Penalty under Section 271(1)(c) for Additions Based on Estimates
Income Tax

Income Tax
Electronic service of notices invalid if assessee prefers physical notices
Goods and Services Tax

Goods and Services Tax
Second notice mentioned reason for cancellation of GST registration hence petitioner directed to furnish reply
Excise Duty

Excise Duty
Trade discount is not to be added in the assessable value
Income Tax

Income Tax
Payment of self-assessment tax is an existing liability u/s 132B for adjustment of seized cash
Income Tax

Income Tax
Issue of notice u/s 148 against deceased assessee is null in the eyes of law
Income Tax

Income Tax
Changes in section 139(4) & 139(5) by Finance Act 2016 not retrospective
Income Tax

Income Tax
ITAT Overturns Ex-Parte Order Due to Non-Adherence to Notice Service Preferences
Custom Duty

Custom Duty
