Month: September 2023
1,311 articlesIncome Tax

Income Tax
Addition u/s. 69A towards unexplained money based on unsigned unexecuted draft agreement unsustainable
Income Tax

Income Tax
Loss due to embezzlement by employees allowable as deduction u/s 28
Income Tax

Income Tax
TPO’s scope is limited to computing arm’s length price of a transaction
Income Tax

Income Tax
Reopening of assessment without any fresh tangible material unsustainable
Goods and Services Tax

Goods and Services Tax
GST Proceedings u/s 129(1)(b) is bad when owner of goods comes forward to pay penalty
Custom Duty

Custom Duty
Allegation of undervaluation of imported goods based on retracted statements unsustainable
Excise Duty

Excise Duty
Recovery mechanism of Rule 3(5B) of Cenvat Credit Rules is Effective from 01.03.2013
Excise Duty

Excise Duty
Duty Overpayment: No Discrepancy Found, Suo Moto Re-Credit Justified
Income Tax

Income Tax
ITAT Orders Fresh Adjudication: Section 68 Addition without allowing cross-examination
Income Tax

Income Tax
