Month: October 2023
1,255 articlesCorporate Law

Corporate Law
Bank has first charge over property above other debts payable to Central or State Government
Service Tax

Service Tax
Service tax not leviable on amount being reimbursed on actual basis
Income Tax

Income Tax
Expense incurred for earning income chargeable under income from other source allowable as deduction u/s 57(iii)
Corporate Law

Corporate Law
Supreme Court Ruling: Extension of Limitation Period during Covid
Income Tax

Income Tax
Disallowance restricted to 0.5% of guarantee value in corporate guarantee to AE
Service Tax

Service Tax
Amount of damages received for tolerating breach of contract not leviable to service tax
Income Tax

Income Tax
Compensation for delay in handing over possession of property is allowable as business expense
Income Tax

Income Tax
Indian subsidiary operating in independent manner doesn’t constitute PE
Corporate Law

Corporate Law
Pardon u/s. 306 Cr.P.C. doesn’t result in acquittal of offence under PMLA
Goods and Services Tax

Goods and Services Tax
Innovation Services to German Company amounts to Export of Service: HC
Goods and Services Tax

Goods and Services Tax
ITC Eligibility for Construction Project: Central Air Conditioning Plant, Lift etc.
Income Tax

Income Tax
Amendment to section 54F restricting investment in property to India is not retrospective
Service Tax

Service Tax
Demand of Service Tax on liquidated damages not justified: CESTAT Chennai
Company Law

Company Law
