Day: September 9, 2023
42 articlesExcise Duty
Excise Duty
Demand of 10%/5% on exempted goods unsustainable as proportionate reversal already made
Income Tax
Income Tax
No addition for alleged unaccounted sale proceeds based on mere loose papers or retracted statements
Income Tax
Income Tax
Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
Corporate Law
Corporate Law
Breach of Contract not established if not backed by proper evidences during Communication between parties
Service Tax
Service Tax
CESTAT allows Cenvat Credit on Capital Goods used for providing Output Service
Income Tax
Income Tax
Change of opinion impermissible under the grab of reopening u/s 147
Income Tax
Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax
Income Tax
Addition for cash deposit: Generous Cash Gift to Grandson by maternal grandfather – ITAT restores matter to CIT(A)
Excise Duty
Excise Duty
Incidence of Duty Borne by Appellant, Unjust to Credit Refund to Consumer Welfare Fund: CESTAT
Income Tax
Income Tax
Unsustainable Addition for Cash Sales when No Stock Discrepancy Detected
Income Tax
Income Tax
Interest on Delayed TDS Payment not allowable as Business Expenditure
Service Tax
Service Tax
MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT
Fema / RBI
Fema / RBI
Overseas Direct Investment (ODI) and Establishment of Branch Abroad
Income Tax
Income Tax
