#section 28
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470 articlesIncome Tax

Income Tax
Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India
Income Tax

Income Tax
Penalty proceedings u/s. 271(1)(c) against non-existent entity untenable: Calcutta HC
Goods and Services Tax

Goods and Services Tax
GST Proceedings quashed due to inordinate & unexplained delay in concluding adjudication
Income Tax

Income Tax
ITAT Orders Rectification of Depreciation Mistaken as Net Profit in Tax Intimation
Custom Duty

Custom Duty
Freezing of bank account u/s. 110(5) of Customs Act during pendency of investigation not justified
Custom Duty

Custom Duty
Adjudication of Custom notice after 10 years is against mandates of section 28(9)
Income Tax

Income Tax
Unpaid VAT liability not claimed as expense in P&L cannot be disallowed u/s. 43B
Goods and Services Tax

Goods and Services Tax
ITC Disallowed on Exempt Sales Under Section 7(c) of UP VAT Act: SC
Corporate Law

Corporate Law
Corporate Debtor Liquidation Justified as CoC Abstains from Resolution Plan Vote
Corporate Law

Corporate Law
Eating House Registration Deemed Granted While Renewal is under process: Delhi HC
Income Tax

Income Tax
Interest on Delayed Agricultural Land Acquisition Compensation should be Classified as ‘Capital Gain
Income Tax

Income Tax
Addition deleted as no sales found to be made out of books of accounts: ITAT Nagpur
Goods and Services Tax

Goods and Services Tax
Financial liabilities or penal matters must not remain unresolved for years: Delhi HC
Corporate Law

Corporate Law
