Month: September 2023
1,311 articlesIncome Tax

Income Tax
Section 263: Revisionary power cannot be initiated on the basis of audit objection
Goods and Services Tax

Goods and Services Tax
Assessee is responsible to monitor GST Portal after cancellation of GST registration
Goods and Services Tax

Goods and Services Tax
GST Audit cannot be conducted after winding up of business
Income Tax

Income Tax
Gain from sale of equity shares is exempt under Article 13(4) of India-Mauritius DTAA
Goods and Services Tax

Goods and Services Tax
Notification no. 14/2022-Central Tax inserting explanation in rule 89 of CGST Rules has prospective effect
Income Tax

Income Tax
Addition u/s 56(2)(x) of Income Tax Act in casual manner unsustainable
Goods and Services Tax

Goods and Services Tax
Failure to Prove Physical Goods Movement: Registered Dealer Purchases May be Treated as Unregistered Dealer Purchases
Income Tax

Income Tax
Foreign tax credit eligible as form no. 67 filed before processing return
Service Tax

Service Tax
Omission of registration number purposefully makes invoice inadmissible document
Service Tax

Service Tax
