#CA Bimal Jain
Log in to FollowEvery article filed under the “CA Bimal Jain” tag — analysis, news and updates.
2,793 articlesGoods and Services Tax
Goods and Services Tax
GST return filed as per HC order is to be treated as return filed in time; Best judgment assessment order not sustainable
Goods and Services Tax
Goods and Services Tax
Penalty cannot be imposed merely because it is lawful to do so
Custom Duty
Custom Duty
Brand-promotion expenses not to be included in valuation of imported goods: SC
Goods and Services Tax
Goods and Services Tax
ITC cannot be claimed on debit notes issued in FY 2020-21 pertaining to transactions made in FY 2018-19
Income Tax
Income Tax
Profit from sale of shares from investment portfolio taxable as ‘Capital Gains’ & not as ‘Business Income’
Goods and Services Tax
Goods and Services Tax
Penalty imposed on Revenue for lethargy delay in filing SLP
Goods and Services Tax
Goods and Services Tax
GST leviable on interest paid on late payment of invoices
Income Tax
Income Tax
ITAT Allowed set off of MAT Credit inclusive of Surcharge, Education Cess
Goods and Services Tax
Goods and Services Tax
Justice Ahuja’s dissenting judgement: Upheld constitutional validity of Section 13(8)(b) of IGST Act
Goods and Services Tax
Goods and Services Tax
DGGI officers empowered to issue summons under GST
Custom Duty
Custom Duty
Point of interception of goods is an important evidence in Customs
Income Tax
Income Tax
Decision of HC having jurisdiction over AO to be followed by NFAC
DGFT
DGFT
Substantial benefit under MEIS scheme cannot be denied for inadvertent human error
Finance
Finance
