#Section 12
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Goods and Services Tax
Goods and Services Tax
Outstanding amount under Maharashtra Settlement could not be adjusted against refund payable under Maharashtra VAT Act
Income Tax
Income Tax
‘Income from leasing of property’ was ‘Income From Business” not “Income from House property”
Goods and Services Tax
Goods and Services Tax
Assessment Order Quashed for Breach of Section 23(4) MVAT Provisions
Income Tax
Income Tax
SC held broken period interest on securities should be allowed as revenue expense
Goods and Services Tax
Goods and Services Tax
Proceedings u/s. 130 cannot be put in service if excess stock found at time of survey: Allahabad HC
Income Tax
Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Corporate Law
Corporate Law
Condonation rejected as time limit prescribed u/s. 61 of IBC not satisfied: NCLAT Chennai
Corporate Law
Corporate Law
Construction of Dewas by-pass road is works contract hence tax leviable under Commercial & Entry Tax Act
Income Tax
Income Tax
Depreciation on right to collect toll on roads developed on BOT basis ineligible: ITAT Mumbai
Income Tax
Income Tax
Rejection of Exemption U/S 11 Unjustified as Form 10B Filed but Not Visible on E-Filing Portal
Income Tax
Income Tax
Registration status u/s. 12AA and exemption u/s. 11 and 12 needs to be re-examined: ITAT Jodhpur
Corporate Law
Corporate Law
Collection of cess by Agricultural Market Committee was not Tax but a fee for its services
Custom Duty
Custom Duty
CESTAT Orders Revised Duty Assessment for Customs Evasion via Fake Invoices
Goods and Services Tax
Goods and Services Tax
