Month: September 2023
1,311 articlesIncome Tax
Income Tax
No Section 14A Disallowance if Assessee has Surplus Interest-Free Funds Exceeding Exempt Income Investments
Income Tax
Income Tax
Income Surrendered During Survey Not Taxable at 60% under Section 115BBE
Income 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
