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Grant of personal hearing as contemplated u/s 98(2) CGST Act does not mean to be an empty formality
Central Excise duty cannot be levied on subsidy amounts received under State Government scheme
Penalty u/s 77 & 78 Finance Act 1994, not to be levied if Taxpayer suo-motu deposited Service Tax before being prompted by Department
Cash seized from premises ought to be released and Taxpayer is not precluded from filing application for refund, if due
Return filed in response to reopening notice, even if assessed de hors any variation, warrant imposition of penalty u/s 271(1)(c)
Reinsurance premium received by Irish insurer from Indian insurers not taxable in India in absence of its PE
Merely because summons issued to some creditors was not served or they failed to attend before AO, is no ground to treat unsecured loans as non-genuine
‘Brand Name’ being akin to trademarks, qualifies for depreciation u/s 32(1)(ii) as ‘intangible asset’
Taxpayer is not required to Form DVAT-21 separately for refund once he had claimed the same in its return
Failure of dealer to prove its purchases from registered dealer attracts levy of entry tax, treating such purchases from outside local area