Day: October 10, 2023
43 articlesCorporate Law
Corporate Law
IRDAI’s Amendment to AML/CFT Guidelines 2022 – Key Changes
Income Tax
Income Tax
Assessment of Startup Companies involving application of section 56 (2)(viib)
Fema / RBI
Fema / RBI
RBI FAQS on Infrastructure Finance Companies (IFCs)
Excise Duty
Excise Duty
Confirmation of duty demand unjustified in absence of any loss of revenue
Custom Duty
Custom Duty
Enhancement of value unsustained as same price for various other consignments accepted by department
Service Tax
Service Tax
Transportation of goods by air/sea to place outside India being export of service is outside service tax net
Service Tax
Service Tax
Other services naturally bundled with principal service of transportation is classifiable under GTA service
Excise Duty
Excise Duty
Charge of clandestine removal cannot be imputed without independent investigation
Income Tax
Income Tax
Corpus donations being capital in nature is not taxable
Income Tax
Income Tax
TDS u/s. 194H not deductible as payments to gateway providers are not brokerage
Income Tax
Income Tax
Addition u/s. 68 unsustainable as burden duly discharged by filing required documents
Income Tax
Income Tax
Issuance of notice and passing of order against non-existent entity is bad-in-law
Service Tax
Service Tax
Date of payment of advance receipt will be point of taxation in case of change in effective tax rate
Income Tax
Income Tax
