"16 September 2023" Archive

Internal transfer between two EOUs eligible for exemption u/s 10B

Hindustan Unilever Limited Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that the amount of internal transfer between two EOUs of the assessee is to be considered for the purpose of arriving at the profit eligible for exemption under section 10B of the Income Tax Act....

Reassessment proceeding based on other officer’s information without cogent material unjustified

Bhaijee Commodities Pvt Ltd Vs ACIT (ITAT Delhi)

ITAT Delhi held that initiation of reassessment proceedings u/s 147 of the Income Tax Act merely on the basis of information from other officer without cogent and demonstrable material unjustified....

Duty demand alleging sealed/uninstalled packing machine available in factory unsustainable

Godfrey Philips India Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that duty liability in terms of Chewing tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 unsustainable merely alleging that sealed/uninstalled packing machine is available in the factory premises....

30-Day E-Invoice Deadline for GST: New Rule from November 1

From November 1, GST e-invoice rules change: A 30-day deadline for taxpayers with over Rs. 100 crore turnover, and two-factor authentication for added security....

Posted Under: Income Tax |

Income Tax Return Filing & Audit Due Dates for Assessment Year 2023-24

Stay informed about income tax return filing and audit due dates for Assessment Year 2023-24. Also, discover threshold limits for tax audits and Form 3CEB reports....

Posted Under: Income Tax | ,

How to manage enterprise’s financial risks, controls and audits efficiently

Managing financial risks, controls, and audits is crucial for enterprises to ensure long-term stability and success. This article aims to provide an overview of these important aspects of enterprise management and explore effective strategies for their implementation. By understanding the significance of financial risk management, impleme...

Posted Under: Income Tax |

ITAT Directs CBDT: Consider Condonation for Form 10-IC Delay

Metroark Pvt. Ltd. Vs ITO (Calcutta High Court)

Read full judgment of Metroark Pvt. Ltd. vs. ITO in Calcutta High Court. Learn how ITAT directed CBDT to consider delay condonation for Form 10-IC under Income Tax Act....

Marketing & support services provided in India on direction of foreign Company is export of service

CESTAT set aside demand order passed by Adjudicating Authority and held that, marketing, sales promotion, and technical pre-sales support service provided by assessee to Indian customer on direction of foreign company tantamount to ‘export of service’....

Posted Under: Income Tax |

CA will be guilty to write “To Whom It May Concern” at the time of CA certification

H.G. Nagaraju Vs CA. Lingaraj M. Pujari (ICAI)

H.G. Nagaraju Vs CA. Lingaraj M. Pujari (M.No.225579) (ICAI) Recently, the Institute of Chartered Accountants of India (ICAI) has concluded a disciplinary proceeding involving CA Lingaraj M. Pujari, concerning a certificate issued by him. The Disciplinary Committee of ICAI, in the case of Shri H.G. Nagaraju Vs. CA. Lingaraj M. Pujari, has...

Posted Under: Income Tax |

In contract for transfer of right to use goods, taxable event is execution of contract: Kerala HC

State of Kerala Vs Sathyam Audios (Kerala High Court)

Kerala High Court held that under the Kerala Value Added Tax Act, 2003 (KVAT Act) in a contract for the transfer of the right to use the goods, the taxable event is the execution of the contract for delivery of the goods, and if that has taken place, it was immaterial whether the transfer was exclusively or to the exclusion of all others....

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