Day: October 3, 2023
38 articlesIncome Tax

Income Tax
Income Tax Act Section 43CA Provisions Effective Since April 1, 2014
Corporate Law

Corporate Law
Order of acquittal set aside as recorded based on misreading of evidence
Income Tax

Income Tax
Addition u/s 68 of Income Tax Act based on retracted statement unsustainable
Income Tax

Income Tax
Disallowance u/s 40A(3) sustained as benefit of exception u/r 6DD(f) not eligible
Service Tax

Service Tax
Activity not classifiable under Manpower Recruitment or Supply Agency Service when agreement is for particular job
Corporate Law

Corporate Law
Interest on Deposited Amounts: Restitutionary and Compensatory
Corporate Law

Corporate Law
Property Tax Applicable from Date of Occupancy Certificate Issuance
Goods and Services Tax

Goods and Services Tax
Pre-deposit is Not Tax & Cannot be Retained or Adjusted Under DVAT Act
Excise Duty

Excise Duty
Rule 6 of CCR Not Applicable as Nil duty rate on Honey not makes it exempt
Service Tax

Service Tax
Rebate Conditional on Exported Service-FIRC Correlation: CESTAT
Service Tax

Service Tax
CESTAT upholds Rejection of Refund claim filed after one year from service Tax payment date
Service Tax

Service Tax
Tribunal Appeal Abates Upon NCLT Resolution Plan Approval: CESTAT
Income Tax

Income Tax
Revisional Power: Difference of Opinion Alone Insufficient to invoke Section 263
Income Tax

Income Tax
