Month: June 2024
1,126 articlesIncome Tax

Income Tax
Cash deposit cannot be treated as unexplained without rejecting books of Account
Income Tax

Income Tax
ITAT Kolkata allows Section 80M deduction for ‘Dividend Distributed’ before Income Tax Return filing due date
Goods and Services Tax

Goods and Services Tax
GST: Provisional attachment must be on a genuine apprehension that taxpayer may evade liabilities
Custom Duty

Custom Duty
No confiscation & redemption fine when issues relates to interpretation
Income Tax

Income Tax
Tax on interest received by Indian PE on deposit maintained with Head Office/Overseas Branch
Custom Duty

Custom Duty
No Customs Act Penalty for mere Early Arrival of Over Dimensional Cargo
Income Tax

Income Tax
Section 14A disallowance not warranted for investments not yielding tax-free income
Goods and Services Tax

Goods and Services Tax
Madras HC Allows GST Refund for Export Services to foreign subsidiary
Income Tax

Income Tax
Absence of incriminating material vitiates entire search assessment proceedings
Custom Duty

Custom Duty
