Type: Judiciary
68,458 articlesCorporate Law

Corporate Law
Re-export of cosmetic goods not permissible as imported without required license
Goods and Services Tax

Goods and Services Tax
Consolidated notice in fraudulent ITC permissible as transactions are spread across several years
Excise Duty

Excise Duty
CENVAT Credit Allowed Across Units Because Rules Do Not Restrict Common Input Services
Income Tax

Income Tax
Reopening Invalid Because No Failure to Disclose Material Facts: SC Upholds HC Ruling
Income Tax

Income Tax
Section 68 Addition Upheld as Credit Entry Year Determines Taxability not year of Receipt in Bank
Income Tax

Income Tax
ITAT Mumbai: No U/s 36(1)(iii) Disallowance If Own Funds Exceed Advances
Income Tax

Income Tax
ITAT Mumbai: AO Cannot Apply 50% Presumptive Rate U/s 44ADA to Business Income Declared U/s 44AD – Addition Deleted
Corporate Law

Corporate Law
Denial of police recruitment to person acquitted in Heinous Crime justified on Benefit of Doubt: SC
Corporate Law

Corporate Law
Insurance Society Is ‘State’ as Government Control Is Deep & Pervasive: SC
Income Tax

Income Tax
Trademark Transfer Not Taxable Before 2002 Due to Self-Generated Asset Rule: Gujarat HC
Income Tax

Income Tax
Entire Receipts Cannot Be Treated as Unexplained if Income Already Offered: ITAT Mumbai
Corporate Law

Corporate Law
Coconut Held is Fruit Under EPF Act Due to Beneficial Interpretation of Welfare Law: Delhi HC
Service Tax

Service Tax
No Service Tax on Tobacco Auction Fees Due to Statutory Nature of Levy: CESTAT Hyderabad
Income Tax

Income Tax
