Day: July 22, 2023
49 articlesIncome Tax

Income Tax
Capital gain tax inadvertently paid by wife needs to be refunded & recovered from assessee
Excise Duty

Excise Duty
Invocation of extended period of limitation in absence of intention to evade duty is unsustainable
Custom Duty

Custom Duty
Penalty applies to Misdeclared Goods under Section 112 of Customs Act, 1962
Custom Duty

Custom Duty
Basic Customs Duty exemption vide notification no. 21/2002-Cus. and 12/2012-Cus. duly available as all conditions satisfied
Service Tax

Service Tax
Obligations and responsibilities discharged by co-venturer is not subjected to service tax
Income Tax

Income Tax
Amount received from subscription of e-journals doesn’t qualify as royalty & hence not taxable
Goods and Services Tax

Goods and Services Tax
Calcutta HC: Ignore Adverse Remarks in Assistant Commissioner’s Service Record
Corporate Law

Corporate Law
Lien created prior to initiation of CIRP cannot sustain during moratorium u/s 14 of IBC
Income Tax

Income Tax
ITAT Allows Foreign Tax Credit for Taxable Employment Bonus
Income Tax

Income Tax
Notice issued by ITO Delhi post transfer of jurisdiction to ITO Kolkata is bad & illegal
Custom Duty

Custom Duty
CESTAT Upholds CHA License Revocation on Absence of Evidence
Income Tax

Income Tax
No Section 272A(1)(c) penalty if Reasonable cause shown for delay in providing details
Income Tax

Income Tax
Cooperative Society’s Interest Earnings from cooperative banks: Deduction u/s 80P(2)(d) Available
Goods and Services Tax

Goods and Services Tax
