Type: Judiciary
68,438 articlesIncome Tax
Income Tax
No TDS Liability as Buyer’s Share Below ₹50 Lakh: ITAT Clarifies Section 194-IA Scope
Corporate Law
Corporate Law
Converted Dalit could not reclaim Scheduled Caste status after conversion and on reconversion , conclusive proof to be established
Income Tax
Income Tax
Applicability of provisions of the Evidence Act, with respect to digital evidence, were applicable to Income-tax proceedings?
Excise Duty
Excise Duty
Excise Duty exemption notifications based on “Intended Use” must be liberally construed in assessee’s favour
Income Tax
Income Tax
Ownership Not Required for 80-IA Claim as Developer Status Depends on Role and Risk Undertaken
Goods and Services Tax
Goods and Services Tax
Allahabad HC Set Aside GST Cancellation Order Due to Lack of Proper Service of Notice
Service Tax
Service Tax
Refund Cannot Be Recovered Without Statutory Provision Under Section 11B of Excise Act
Goods and Services Tax
Goods and Services Tax
Issuing multiple GST demand notices for a single adjudication order is improper: Allahabad HC
Income Tax
Income Tax
Mismatch in Payment & Share Allotment Dates Raises Doubts; ITAT Indore Remanded Matter for Fresh Examination
Income Tax
Income Tax
Reopening Invalid Due to Mere Change of Opinion on Examined Cash Deposits: Bombay HC
Income Tax
Income Tax
GST Turnover Differences Not Taxable if Already Recognized; Notional IND-AS Interest Not Taxable Without Real Accrual
Goods and Services Tax
Goods and Services Tax
GST Notice Upload Alone Insufficient; Authorities Must Ensure Effective Service via Alternate Modes
Excise Duty
Excise Duty
CENVAT Credit Allowed as Storage Tanks Used for Providing Output Services
Income Tax
Income Tax
