Day: September 30, 2023
57 articlesIncome Tax

Income Tax
No Section 44ADA Addition for Consultancy Income by 10th-Passed Assessee
Income Tax

Income Tax
No Section 14A Disallowance of Expenditure for Stock-in-Trade Securities
Excise Duty

Excise Duty
CESTAT Rules Denial of Interest on Cenvat Credit Refund After 3 Months Not Legal
Income Tax

Income Tax
ITAT upheld Section 147 reopening as AO had tangible material in his possession
Service Tax

Service Tax
Service Tax: No Section 78 Penalty without Misrepresentation or Suppression of Facts
Income Tax

Income Tax
ITAT Grants Section 12AA Registration for Trust’s COVID-19 Relief Activities
Income Tax

Income Tax
No Section 271B Penalty without Assessee’s Reasonable Opportunity to be Heard
Income Tax

Income Tax
Bonus Share Issuance Not Subject to Section 56(2)(vii)(c): ITAT
Custom Duty

Custom Duty
Cenvat Credit Can Be Used for Excise Duty on Finished Goods or Indigenous Inputs
Income Tax

Income Tax
ITAT Orders Reassessment Due to Ex-Parte Assessment Ignoring Rule 46A Evidence
Corporate Law

Corporate Law
Madras HC Directs SBI to Seek IBC Relief at NCLT in Attachment Order Case
Goods and Services Tax

Goods and Services Tax
HC upheld Tribunal’s decision to impose a deposit requirement as part of stay conditions
Income Tax

Income Tax
Supreme Court Ruling on TDS Penalty in US Technologies Case – A Detailed Analysis
Income Tax

Income Tax
