Month: July 2023
1,654 articlesGoods and Services Tax
Goods and Services Tax
Order cancelling GST registration passed without assigning reason is non-speaking order
Custom Duty
Custom Duty
Change of description doesn’t amount to misdeclaration in absence of evidence
Income Tax
Income Tax
Show cause notice not specifying charge against assessee is bad-in-law
Income Tax
Income Tax
Addition towards alleged bogus purchases unsustainable as cross examination not allowed
Service Tax
Service Tax
Sub-contractor liable to pay service tax despite tax payment by main contractor
Custom Duty
Custom Duty
Extended period not invocable if department was fully aware of import
Income Tax
Income Tax
Most appropriate method for determining Arm’s Length Price is internal CUP
Income Tax
Income Tax
Invocation of MSMED provisions in respect of Income Tax special audit remuneration is untenable
Custom Duty
Custom Duty
Goods ordered to be provisionally released after complying with requirement are not liable for confiscation
Income Tax
Income Tax
