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#section 23

Every article filed under the “section 23” tag — analysis, news and updates.

133 articles
Custom DutyNo Custom duty liability on Goods Destroyed due to fire in SEZ: CESTAT Ahmedabad
Custom Duty

No Custom duty liability on Goods Destroyed due to fire in SEZ: CESTAT Ahmedabad

CA Sandeep Kanoi2 years ago
Income TaxDelhi HC Upholds Constitutionality of Section 71(3A) Limiting Set-Off of House Property Losses
Income Tax

Delhi HC Upholds Constitutionality of Section 71(3A) Limiting Set-Off of House Property Losses

Editor2 years ago
FinanceUnderstanding the Amendment to Section 43B of Income Tax Act for MSMEs
Finance

Understanding the Amendment to Section 43B of Income Tax Act for MSMEs

CA Snigdha Nigam2 years ago
Custom DutyCustoms Permission for De-bonding Burnt Capital Goods Precludes Extended Limitation
Custom Duty

Customs Permission for De-bonding Burnt Capital Goods Precludes Extended Limitation

CA Sandeep Kanoi2 years ago
Income TaxITAT Upholds AO’s Decision to Treat Rental Income as House Property Income & Disallow Depreciation
Income Tax

ITAT Upholds AO’s Decision to Treat Rental Income as House Property Income & Disallow Depreciation

CA Sandeep Kanoi2 years ago
Goods and Services TaxDelhi HC Orders Interest Payment for Unexplained Sales Tax Refund Delay
Goods and Services Tax

Delhi HC Orders Interest Payment for Unexplained Sales Tax Refund Delay

CA Sandeep Kanoi2 years ago
Income TaxITAT upholds disallowance of Expense against rental/Interest income & Partnership Firm Profit Share
Income Tax

ITAT upholds disallowance of Expense against rental/Interest income & Partnership Firm Profit Share

CA Sandeep Kanoi2 years ago
Corporate LawDelhi HC Upholds Trial Court’s Decision on Framing Charges in Contraband Goods Case
Corporate Law

Delhi HC Upholds Trial Court’s Decision on Framing Charges in Contraband Goods Case

CA Sandeep Kanoi2 years ago
Goods and Services TaxMadras HC Remands GST Registration Cancellation Case
Goods and Services Tax

Madras HC Remands GST Registration Cancellation Case

CA Sandeep Kanoi2 years ago
Custom DutyCESTAT Directs Release of Metallic Goods via Mutilation Supervision
Custom Duty

CESTAT Directs Release of Metallic Goods via Mutilation Supervision

CA Sandeep Kanoi3 years ago
Income TaxAddition of Annual let out value of unsold flats held as stock unsustainable: ITAT Mumbai
Income Tax

Addition of Annual let out value of unsold flats held as stock unsustainable: ITAT Mumbai

POONAM GANDHI3 years ago
Income TaxTick-Tock! Is Your Tax Clock Running Out on MSME Payments?
Income Tax

Tick-Tock! Is Your Tax Clock Running Out on MSME Payments?

CA Mridul Gupta3 years ago
Income TaxPayment to MSMEs in 45/15 Days: Section 43B(h) Explained
Income Tax

Payment to MSMEs in 45/15 Days: Section 43B(h) Explained

CA Kartik Chawla3 years ago
Company LawIndia Goes Global: Decoding Leap Rules & Listing Opportunities Abroad
Company Law

India Goes Global: Decoding Leap Rules & Listing Opportunities Abroad

Mayank Jha3 years ago