Day: July 8, 2023
17 articlesGoods and Services Tax

Goods and Services Tax
Geocoding Functionality for Principal Place of Business Now Available on Common Portal
Income Tax

Income Tax
Addition based on rough notes with corroborative evidence sustained
Income Tax

Income Tax
Principal amount taken for trading purpose when waived off results in income
Income Tax

Income Tax
Denial of pre-operative expenses intricate to nature of business activity is unsustainable
Income Tax

Income Tax
Omission of claiming long term capital loss in original return not bona fide so claim via revised return allowable
Company Law

Company Law
Remuneration as per Office Memorandum dated 30.11.2018 payable to Company Secretary attached with office of Official Liquidator
Custom Duty

Custom Duty
Suspension of Customs Broker Licence without affording adequate opportunity of being heard is unjustified
Company Law

Company Law
Guide to e-Form DPT-3, Due Date and Consequences
Goods and Services Tax

Goods and Services Tax
Relevance of Statement Recorded Under Section 70 of CGST Act in Adjudication Proceedings
Service Tax

Service Tax
Demand of service tax unsustainable as Konkan & Indian Railways are not separate entities
Custom Duty

Custom Duty
Declared transaction value cannot be rejected without cogent reasons prescribed in Customs Valuation Rules
Income Tax

Income Tax
Directions issued by superior authorities are binding on Assessing Officer
Income Tax

Income Tax
TDS under Section 195 shall not be subjected to disallowance under S. 40(a)(i): ITAT
Corporate Law

Corporate Law
