Day: December 15, 2023
26 articlesIncome Tax

Income Tax
Where Instrument was not required to be stamped u/s 35, no bar could be imposed due to it being not duly stamped
Goods and Services Tax

Goods and Services Tax
Car Seat Covers: Integral to Vehicle Design, Subject to 28% GST under HSN 8708
Income Tax

Income Tax
Receipt of NRI salary in India by exercising employment in Singapore should not be taxable in India subject to verification by AO
Income Tax

Income Tax
No penalty u/s 271C for not deducting TDS on Foreign Remittances
Income Tax

Income Tax
Taxing amount based on presumption of future order of Small Causes Court unsustainable
Goods and Services Tax

Goods and Services Tax
Limitation prescribed u/s. 17(D) of KGST doesn’t apply as matter remanded back by Court to redo assessment
Goods and Services Tax

Goods and Services Tax
Imposition of penalty u/s 67(1) of KVAT sustained due to filing of an untrue/ incorrect return
Goods and Services Tax

Goods and Services Tax
Refund of accumulated ITC permissible when rate of certain inputs are higher than rate on output supply
Income Tax

Income Tax
Mere charging guarantee fees for services by trust not sufficient to invoke proviso to section 2(15)
Income Tax

Income Tax
Reassessment proceedings based on query already raised in original assessment unsustainable
Income Tax

Income Tax
ITAT Directed Assessee to furnish CA certificate in Form 26A for setting aside disallowance u/s 40(a)(ia)
SEBI

SEBI
Category III AIF Investment Restrictions: SEBI Clarifies on ETF Holdings
Custom Duty

Custom Duty
Revised Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold & Silver wef 16.12.2023
Goods and Services Tax

Goods and Services Tax
