#CA Bimal Jain
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2,793 articlesIncome Tax
Income Tax
AO cannot take the position of business man to ascertain GP ratio
Goods and Services Tax
Goods and Services Tax
Recipient’s ITC cannot be denied in case of Non-existent Supplier or Retrospective GST Registration Cancellation
Goods and Services Tax
Goods and Services Tax
GST: Writ cannot be entertained when alternate remedy is available
Service Tax
Service Tax
Contract involving supply of material and labour is a ‘Works Contract Service’
Goods and Services Tax
Goods and Services Tax
HC directs interest payment on GST illegally recovered without issuing SCN
Goods and Services Tax
Goods and Services Tax
SEZ units not exempt from search & seizure proceedings conducted by GST authorities
Income Tax
Income Tax
Income already declared under one head cannot be taxed under other head simultaneously
Income Tax
Income Tax
Oil wells are plant and machinery and eligible for higher depreciation
Income Tax
Income Tax
GST ITC available on Taxable Works Contract Services for Construction of Hotel Building
Goods and Services Tax
Goods and Services Tax
GST: Cash-credit account cannot be attached by Revenue being not debt
Service Tax
Service Tax
No refund if demand overlaps for the same period unless refund amount is substantiated from demand
Service Tax
Service Tax
Short Service tax paid can be adjusted with excess tax paid in subsequent months/quarters
Goods and Services Tax
Goods and Services Tax
HC denies bail in fraud of 3 crore by Fabrication of GST Number & Firm name
Goods and Services Tax
Goods and Services Tax
