Day: September 9, 2023
42 articlesIncome Tax

Income Tax
Navigating Income Tax Notice/Intimation: ITR Refund & Processing Issues for AY 2023-2024
Income Tax

Income Tax
Section 40A(3) Terms Not Absolute; Rule 6DD Circumstances Not Exhaustive
Corporate Law

Corporate Law
‘Value of Property’ in PMLA Excludes Assets not related to offence: Delhi HC in Prakash Industries
Excise Duty

Excise Duty
Chlorinated Paraffin Wax (liquid form) classifiable under Sub Heading 3824 90 & CBIC clarification has a retrospective effect
Goods and Services Tax

Goods and Services Tax
GSTN warns against unauthorized scraping of GST Common Portal
Income Tax

Income Tax
Section 263: Revisionary power cannot be initiated on the basis of audit objection
Goods and Services Tax

Goods and Services Tax
Assessee is responsible to monitor GST Portal after cancellation of GST registration
Goods and Services Tax

Goods and Services Tax
GST Audit cannot be conducted after winding up of business
Income Tax

Income Tax
Gain from sale of equity shares is exempt under Article 13(4) of India-Mauritius DTAA
Goods and Services Tax

Goods and Services Tax
Notification no. 14/2022-Central Tax inserting explanation in rule 89 of CGST Rules has prospective effect
Income Tax

Income Tax
Addition u/s 56(2)(x) of Income Tax Act in casual manner unsustainable
Goods and Services Tax

Goods and Services Tax
Failure to Prove Physical Goods Movement: Registered Dealer Purchases May be Treated as Unregistered Dealer Purchases
Income Tax

Income Tax
Foreign tax credit eligible as form no. 67 filed before processing return
Service Tax

Service Tax
