"08 September 2023" Archive

Service tax payable on Corporate guarantee & credit protection guarantee service

Hindustan Construction Company Ltd. Vs Commissioner of Service Tax (CESTAT Mumbai)

An analysis of Hindustan Construction vs. Commissioner of Service Tax case, covering service tax on corporate guarantees and credit protection fees. ...

Show cause proceeding cannot be scuttled by filing a writ petition if it is not without jurisdiction

B. Somasundaram Vs JCIT (Madras High Court)

High Court held that Show cause proceeding cannot be scuttled by filing a writ petition, as it is not without jurisdiction. It is open for the petitioner to reply to the SCN for violation of Sec 269SS....

Absence of Board of Directors Leads To A Corporate Fraud Case Analysis: Bank of Credit And Commerce International (BCCI)

Absence of Board of Directors Leads To A Corporate Fraud Case Analysis: Bank of Credit And Commerce International (BCCI) BANK OF CREDIT AND COMMERCE INTERNATION (BCCI) was a major international bank founded in 1972 by Pakistani financer Agha Hassan Abedi. It was incorporated in Luxemburg with head offices in Karachi and London. The Primar...

Posted Under: Service Tax |

TDS Provisions under GST for Deductee

Tax Deducted at Source (TDS) is one of the ways to collect tax based on certain percentages on the amount payable by the receiver on goods/services. The collected tax is a revenue for the government. The provision pertaining to TDS under GST is given under Section 51 of the CGST Act to be read with CGST Rule 66....

Posted Under: Service Tax |

Interest income, cannot notionally be excluded while determining allowable of deduction of remuneration to partners

M/s. Feelings Vs PCIT (ITAT Panaji)

ITAT held that  income for purpose of ascertaining ceiling on the basis of book profit, the profit shall be as appearing in the P & L  a/c. The interest income, thus, cannot notionally be excluded while determining allowable of deduction of remuneration to partners u/s 40(b)(v) ....

RBI guidelines to Banks, NBFCs on Penal Charges

In recent years, customer complaints against banks have gone up manifold. These complaints include miss-selling of insurance policies, unfair recovery tactics, hidden charges and failure to convey reduction in loan interest rates etc. The Reserve Bank of India (RBI) has taken a proactive part in order to address these concerns by issuing ...

Posted Under: Service Tax |

Simplify Data Entry: Importing Accounting And Inventory Into Tally

CARA Import Xpert is a powerful tool designed to streamline the process of importing data from Excel files into Tally. Whether you're dealing with accounting entries or managing your inventory, CARA Import Xpert simplifies the process and saves you valuable time and effort....

Posted Under: Service Tax |

Section 133(6) & Section 139(8A) of Income Tax Act, 1961 | Game Changer for Income Tax Department

In the past few years, revenue of Income Tax Department has been increased sharply. The main reason of this revenue growth is GST Implementation, increase in coverage of SFT/ TDS/ TCS Transactions, sharing of Income Tax and GST Department data with each other. Due to availability of this data, Income tax data is using Artificial […...

Posted Under: Service Tax |

CCI Closes Profiteering Case as ITC Benefits already Passed

Aruna Popat Vs Shalwak Infrabulls (Competition Commission of India)

Explore the Competition Commission of India's decision in Aruna Popat vs Shalwak Infrabulls, where profiteering allegations were dropped after ITC benefits passed....

No Service Tax on VAT-Paid Goods used in Auto Repairs: CESTAT Allahabad

Fast Track Auto Care (India) Pvt. Ltd. Vs Commissioner of Central Goods & Services Tax (CESTAT Allahabad)

CESTAT held that if Value Added Tax (VAT) is paid on goods used in repairs, no service tax can be levied on those goods. ...

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