#CA Bimal Jain
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2,793 articlesIncome Tax

Income Tax
SC: No Criminal Proceedings can be initiated against any Benami transaction prior to October, 2016
Service Tax

Service Tax
No Service Tax on Fitment of Wig & Preparation of Scalp are Incidental to Sale of Wig: Madras HC
Goods and Services Tax

Goods and Services Tax
Provisionally attachment under GST cannot extend after One Year: Delhi HC
Service Tax

Service Tax
Service Tax cannot be levied on affiliation fees & rent collected by universities
Goods and Services Tax

Goods and Services Tax
SC’s suo moto extension of limitation period order is applicable even for condonation period
Service Tax

Service Tax
Indivisible composite works contracts not chargeable to Service tax prior to June 2007
Income Tax

Income Tax
Utilisation of ITC excise duty with output tax is payment for Section 43B of IT Act
Goods and Services Tax

Goods and Services Tax
18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only
Custom Duty

Custom Duty
Recording statement of accused is necessary pre-condition, before initiating proceedings for evasion of custom duty
Goods and Services Tax

Goods and Services Tax
GST Transitional Credit: SC allows any aggrieved registered assessee
Excise Duty

Excise Duty
Excise duty cannot be demanded for clandestine removal based on third party evidence
Custom Duty

Custom Duty
Waiver of pre-deposit is not tenable on account of financial inability
Goods and Services Tax

Goods and Services Tax
GST rate depends on nature of activity performed & not on form of agreement
Goods and Services Tax

Goods and Services Tax
