Month: October 2023
1,255 articlesIncome Tax
Income Tax
Section 14A gets applicable when shares are held as stock-in-trade and dividend income is exempt u/s. 10(34)
Corporate Law
Corporate Law
IRDAI’s Modification: Allowing Reverse Factoring in Trade Credit Insurance
Goods and Services Tax
Goods and Services Tax
Disallowance of input tax credit unsustainable as tax has been paid to Government
Corporate Law
Corporate Law
Revisionary Jurisdiction can be exercised only on prima facie Jurisdictional Error: NCDRC
Corporate Law
Corporate Law
De-requisition of land that is vested with State is unsustainable
Income Tax
Income Tax
Proportionate municipal tax paid to society allowable against house property income
Income Tax
Income Tax
Transfer pricing provisions not apply to operations carried through qualifying ships
Excise Duty
Excise Duty
Demand alleging non-production of documents unsustainable as records taken away by DRI
Income Tax
Income Tax
ITAT upheld addition for share premium exceeding fair market value: Section 56(2)(viib)
Income Tax
Income Tax
Scope of verification in limited scrutiny not extendable to other issues
Income Tax
Income Tax
Provisions of section 194C applies to work and not for purchase of material
Goods and Services Tax
Goods and Services Tax
Refund of IGST paid on exported goods being zero-rated supplies admissible as excess drawback repaid
Service Tax
Service Tax
Land reclamation and soil stabilization provided in course of construction of port is exempt from service tax
Service Tax
Service Tax
