Day: July 5, 2023
63 articlesIncome Tax

Income Tax
Delay in filing of appeal condoned in absence of any deliberate/ intentional/ gross negligence
Income Tax

Income Tax
Matter remanded in absence of FMV of plots allotted against compulsory acquisition of land
Income Tax

Income Tax
PCIT order passed without verification of factual material is unsustainable
Income Tax

Income Tax
Strategic investment not part of average value of investment for disallowance u/r 8D(2)(iii) as no exempt income earned
Income Tax

Income Tax
Denial of exemption u/s 11 for non-furnishing of copy of registration u/s 12A unjustified
Income Tax

Income Tax
Receipts from operation of ships in international traffic is exempt in terms of India-Singapore DTAA
Service Tax

Service Tax
Building constructed being used for providing education doesn’t fall under category of taxable service
Goods and Services Tax

Goods and Services Tax
No Penalty for Bonafide Assessee if E-way Bill Expires on National Holiday
Excise Duty

Excise Duty
CENVAT credit of input Sponge Iron used in manufacturing of Pig Iron duly available
CA, CS, CMA

CA, CS, CMA
HC Allows Challenge to Audit Report Despite Involvement in Auditor Appointment
Company Law

Company Law
MCA Imposes Penalty for Delay in Filing Member’s Resolution & Explanatory Statement
Goods and Services Tax

Goods and Services Tax
Exclude Period from 01.03.2020 to 28.02.2022 for Calculating GST Refund Limitation Period: HC
CA, CS, CMA

CA, CS, CMA
CA Final and Intermediate May 2023 Pass Percentage and Rankers
Income Tax

Income Tax
