Month: June 2023
1,480 articlesIncome Tax
Income Tax
Foreign Currency Convertible Bond expenses included as FCCB premium expense is allowable
Corporate Law
Corporate Law
Arbitral award can be regarded as enforceable only if it is actually executable
Goods and Services Tax
Goods and Services Tax
Grant of anticipatory bail rejected as offence of fictitious registration under GST primarily established
Income Tax
Income Tax
No Section 271(1)(b) Penalty if Assessment completes U/s. 143(3)
Corporate Law
Corporate Law
Rejection of technical bids justified as tax audit report didn’t contained UDIN
Income Tax
Income Tax
Revision u/s 263 rightly invoked as AO failed to inquire valuation of shares vis-à-vis provisions of section 56(2)(viib)
Goods and Services Tax
Goods and Services Tax
Sales tax leviable on credit note issued by manufacturer to dealer relating to replacement of defective parts
Income Tax
Income Tax
Section 263 can be invoked if Assessment was completed without proper inquiry
Corporate Law
Corporate Law
Condonation in filing of claim under Form-C based on bald explanation not allowable: NCLAT
Income Tax
Income Tax
Additional evidence cannot be relied to delete addition if Remand Report not called
SEBI
SEBI
SEBI Announces Amendments for Issue of Certified Copies of Orders & Circulars
Goods and Services Tax
Goods and Services Tax
HC directs interest payment on GST illegally recovered without issuing SCN
Finance
Finance
The role of insurance companies in personal injury claims: A statistical analysis of settlement amounts and outcomes
Fema / RBI
Fema / RBI
