#CA Bimal Jain
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2,793 articlesGoods and Services Tax
Goods and Services Tax
ex-parte Order in violation of principle of natural justice liable to be quashed
Income Tax
Income Tax
Expenditure incurred during interval period of setting up of a new business & its commencement can be allowed as deduction
Goods and Services Tax
Goods and Services Tax
Assessee allowed to take reimbursement of additional GST liability on contract/work order awarded in pre-GST regime
Income Tax
Income Tax
Tax authorities can initiate afresh proceeding if earlier proceeding was invalid
Excise Duty
Excise Duty
Transportation cost separately charged should not forms part of assessable value
Income Tax
Income Tax
Entire purchase cannot be added to income when assessee not able to prove genuineness of supplier
Goods and Services Tax
Goods and Services Tax
No recovery of tax to be made during search, inspection or investigation unless it is voluntary
Income Tax
Income Tax
Cess/Surcharge is not allowed as business expenditure u/s 37 of the IT Act, 1961
Excise Duty
Excise Duty
Charge of double benefit will sustain only when assessee claims refund and utilise it for payment of duty
Goods and Services Tax
Goods and Services Tax
GST on affiliation provided by Kota University to its constituent colleges
Income Tax
Income Tax
Difference of grounds between Order & SCN: Delhi HC quashes proceedings
Goods and Services Tax
Goods and Services Tax
Right to use of parking space with sale of apartments is not a composite supply
Goods and Services Tax
Goods and Services Tax
Welding of railway tracks along with labour services is a ‘Composite Supply’ taxable at 18% GST
Goods and Services Tax
Goods and Services Tax
