Day: December 28, 2024
36 articlesGoods and Services Tax

Goods and Services Tax
Refund due AY 2016-17 can not be adjusted against demand for AY 2015-16 if appeal is pending before tribunal-Kerala HC
Goods and Services Tax

Goods and Services Tax
Levy of IGST on ocean freight unconstitutional: Delhi HC
Income Tax

Income Tax
Reassessment is invalid when assessment is pending: Madras HC
Goods and Services Tax

Goods and Services Tax
Order confirming penalty u/s. 129(1) of CGST Act without granting hearing not justified
Income Tax

Income Tax
Section 275(1A) empowers AO to enhance or reduce penalty based on order passed by higher authority
Income Tax

Income Tax
Income of beneficiaries cannot be treated as income in hands of trust: ITAT Ahmedabad
Excise Duty

Excise Duty
Allegations of clandestine removal require conclusive proof: CESTAT Kolkata
Income Tax

Income Tax
Functionally dissimilar entities not includible as comparable for benchmarking international transactions
Income Tax

Income Tax
Disclosure of Foreign Assets & Income: Rules for Resident Indians
Goods and Services Tax

Goods and Services Tax
GST: Clearing the Fog by way of “As is where is” basis regularizations
Income Tax

Income Tax
Order set aside as AO erroneously added value of transaction for calculating escaped assessment
Income Tax

Income Tax
Appeal filed after 1350 days without reasonable cause not condoned: ITAT Ahmedabad
Goods and Services Tax

Goods and Services Tax
Penalties for GST Offences: Insights into Section 122 & Rule 142
Goods and Services Tax

Goods and Services Tax
