#CA Bimal Jain
Log in to FollowEvery article filed under the “CA Bimal Jain” tag — analysis, news and updates.
2,793 articlesIncome Tax

Income Tax
Payment received from Freight/Logistic Support Service cannot be treated as Royalty
Income Tax

Income Tax
TDS credit cannot be denied on the ground of Technical/Typographical errors
Service Tax

Service Tax
Self-assessment of tax liability during Audit before June 30, 2019 can be considerd as Quantification’ under SVLDR Scheme, 2019
Service Tax

Service Tax
Credit of service tax cannot be denied on the ground of ‘no nexus with output services’
Goods and Services Tax

Goods and Services Tax
Walltop computer is classifiable under tariff heading 84714190 as ‘automatic data processing machine’
Income Tax

Income Tax
Only Profit element can be added to income, not sales amount
Goods and Services Tax

Goods and Services Tax
Non-speaking order under GST is not valid: Calcutta HC
Goods and Services Tax

Goods and Services Tax
Mere E-Way Bill Expiry Does Not Establishes Intention to Evade Taxes
Custom Duty

Custom Duty
Custom broker is not responsible for overseeing correctness of documents issued by Government Authorities
Goods and Services Tax

Goods and Services Tax
18% GST payable on works contract service of constructing warehouse & cold storage for Govt. entity which will be rented out
Goods and Services Tax

Goods and Services Tax
ITC of goods & services used for construction of a pipeline laid outside factory premises
Excise Duty

Excise Duty
CBEC Circular related to valuation of goods sold to independent and related parties is not violative of central excise laws
Goods and Services Tax

Goods and Services Tax
FIR cannot be registered in entry tax evasion cases in absence of provision under VAT Act
Goods and Services Tax

Goods and Services Tax
