Type: Judiciary
68,454 articlesCustom Duty
Custom Duty
Provisional Release of Imported MFDs Allowed Because Similar Batch Decision Already Issued
Income Tax
Income Tax
Settlement Application Cannot Be Rejected Without Examining Manner of Deriving Undisclosed Income
Income Tax
Income Tax
ITAT Allows Re-Computation of Leave Encashment Exemption Because CBDT Raised Limit to ₹25 Lakh
Income Tax
Income Tax
Section 54B exemption granted as assessee proved nature of land as agricultural land
Income Tax
Income Tax
Retraction of voluntary disclosed income without giving evidence of coercion not permissible
Income Tax
Income Tax
TNMM wrongly rejected as most appropriate method for benchmarking guarantee fee as risk not undertaken
Goods and Services Tax
Goods and Services Tax
Pending proceeding U/s 130 of CGST Act doesn’t permit retention of goods without detention order
Income Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Corporate Law
Corporate Law
CoC is bound by finality of resolution plan and cannot modify post approval
Goods and Services Tax
Goods and Services Tax
Semen Sorting Services Exempt as Job Work Supporting Animal Husbandry: GST AAR Gujrat
Income Tax
Income Tax
Factory Renovation Held Revenue Expense Because No New Asset Was Created
Income Tax
Income Tax
Faceless Reassessment Invalid Because Section 151A Scheme Was Not Yet Notified: ITAT Kolkata
Corporate Law
Corporate Law
Separate Society Registration Invalid as Building Was One Integrated Structure: Bombay HC
Income Tax
Income Tax
