Month: September 2023
1,311 articlesGoods and Services Tax

Goods and Services Tax
GST on Royalty paid to Government for Mining rights
Excise Duty

Excise Duty
Demand of 10%/5% on exempted goods unsustainable as proportionate reversal already made
Income Tax

Income Tax
No addition for alleged unaccounted sale proceeds based on mere loose papers or retracted statements
Income Tax

Income Tax
Section 153A: No Addition Without Incriminating Evidence in Unabated Assessment
Corporate Law

Corporate Law
Breach of Contract not established if not backed by proper evidences during Communication between parties
Service Tax

Service Tax
CESTAT allows Cenvat Credit on Capital Goods used for providing Output Service
Income Tax

Income Tax
Change of opinion impermissible under the grab of reopening u/s 147
Income Tax

Income Tax
Payment towards interconnectivity utility charges from Indian customers not taxable as Royalty
Income Tax

Income Tax
Addition for cash deposit: Generous Cash Gift to Grandson by maternal grandfather – ITAT restores matter to CIT(A)
Excise Duty

Excise Duty
