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#section 23

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

133 articles
Goods and Services TaxPenalty on re-seller unsustainable as classification done by importer adopted by re-seller
Goods and Services Tax

Penalty on re-seller unsustainable as classification done by importer adopted by re-seller

POONAM GANDHI3 years ago
Goods and Services TaxPost GST Registration cancellation Uploading Notice on Portal Insufficient: Allahabad HC
Goods and Services Tax

Post GST Registration cancellation Uploading Notice on Portal Insufficient: Allahabad HC

CA Sandeep Kanoi3 years ago
Corporate LawIRP not a Public Servant: HC quashed CBI FIR u/s 7 of Prevention of Corruption Act
Corporate Law

IRP not a Public Servant: HC quashed CBI FIR u/s 7 of Prevention of Corruption Act

RATHI3 years ago
Income TaxAccommodation entry of huge amount needs further enquiry hence matter remanded
Income Tax

Accommodation entry of huge amount needs further enquiry hence matter remanded

POONAM GANDHI3 years ago
Custom DutyCESTAT Ahmedabad Grants Duty Remission to ONGC Petro After SEZ Fire
Custom Duty

CESTAT Ahmedabad Grants Duty Remission to ONGC Petro After SEZ Fire

Editor3 years ago
Income TaxEstimating rental value of unsold flats and notionally computing annual letting value unjustified
Income Tax

Estimating rental value of unsold flats and notionally computing annual letting value unjustified

POONAM GANDHI3 years ago
Income TaxAnnual Lettable Value of vacant property held as stock-in-trade is computed at NIL
Income Tax

Annual Lettable Value of vacant property held as stock-in-trade is computed at NIL

POONAM GANDHI3 years ago
Goods and Services TaxDemand of sales tax sustained as discrepancies in sales figures and physical stock not explained
Goods and Services Tax

Demand of sales tax sustained as discrepancies in sales figures and physical stock not explained

POONAM GANDHI3 years ago
Income TaxITAT Deletes Notional Rental Income Addition in Arrears Recovery Litigation
Income Tax

ITAT Deletes Notional Rental Income Addition in Arrears Recovery Litigation

Editor23 years ago
Income TaxMere non-attendance of summons cannot be reason to disbelieve genuineness of transaction
Income Tax

Mere non-attendance of summons cannot be reason to disbelieve genuineness of transaction

POONAM GANDHI3 years ago
Corporate LawBank has first charge over property above other debts payable to Central or State Government
Corporate Law

Bank has first charge over property above other debts payable to Central or State Government

POONAM GANDHI3 years ago
Corporate LawRemoval of stones in gall bladder without consent of complainant is against medical ethics & constitute ‘medical negligence’
Corporate Law

Removal of stones in gall bladder without consent of complainant is against medical ethics & constitute ‘medical negligence’

Advocate Bharat Agarwal3 years ago
Custom DutyCustoms duty is payable on actual quantity of crude oil received into shore tank
Custom Duty

Customs duty is payable on actual quantity of crude oil received into shore tank

POONAM GANDHI3 years ago
Income TaxRight to sue for damages is capital receipts hence not taxable
Income Tax

Right to sue for damages is capital receipts hence not taxable

POONAM GANDHI3 years ago