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Dealer who opts for composition scheme shall not be eligible for set-off of taxes paid in respect of purchases
Income from agreement for sale simply to camouflage real transaction to avoid tax payment, attracts Sec 56(2)(vii)(b)
Cenvat credit cannot be denied on inputs solely because they had erroneously been entered as finished goods in RG-1 register
It is for claimant of SSI exemption & Cum duty to show that value shown in invoices is inclusive of duty payable
Once VAT returns stands accepted without any allegation of manipulation to reflect inflated cash deposits, no addition warranted u/s 68
Stipulations of sanction required u/s 151 for reopening is not diluted by TOLA Notifications & CBDT Instruction
Group companies are not taxable u/s 68 once undisclosed income stands settled by flagship company before ITSC
Receipts from services of background screening & investigation of potential employees neither royalty nor FTS
Adhoc withholding tax deposited ‘under protest’ cannot be construed as TDS and merits refund
TPO cannot aggregate transactions with separate AEs in different jurisdictions