Month: October 2023
1,255 articlesIncome Tax

Income Tax
Additional depreciation on heavy vehicle inadmissible when used in own business & not on hire
Service Tax

Service Tax
Exemption from Service Tax under RCM: Service Doesn’t Qualify as Manpower Supply Service
Service Tax

Service Tax
Invocation of extended period of limitation unjustified if issue involved is purely interpretational
Income Tax

Income Tax
TP adjustment deleted as ALP of ESOP expenses cannot be taken as NIL
Income Tax

Income Tax
Addition u/s 68 towards unexplained unsecure loan unsustainable as onus duly discharged
Income Tax

Income Tax
Matter set back to AO to verify source of addition u/s 69C as explained before settlement commission
Service Tax

Service Tax
Service Tax Inapplicable to Construction of Residential Complex for JnRUM Works Contract
Income Tax

Income Tax
Penalty u/s 270A unsustainable as non-declaration cannot be equated as underreporting of income
Corporate Law

Corporate Law
Members of Railway Protection Force would be considered as Workmen under Workmen Compensation Act
Company Law

Company Law
MCA Imposes Penalty for Non-filing of INC-20A Declaration
Income Tax

Income Tax
Payments to doctors by a hospital- Salary or Professional charges
Goods and Services Tax

Goods and Services Tax
New RCM for Indian Exporters from 01/10/23: Place of Supply Changes
Income Tax

Income Tax
Invalid Reasons: Gujarat HC Quashes Assessment Reopening
Excise Duty

Excise Duty
