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Income Tax - Highlights / Catch Notes

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Income Tax - Income taxable in India - taxability of testing services as...

Income Tax

Income taxable in India - taxability of testing services as FTS - India-Finland DTAA - the payment in question is not for the process but was for the results of testing which is used in India. The argument of the Ld. D/R that these services were availed in India and hence are taxable in India has to be upheld. - AT

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F: Penalty for wrong issuance of invoice is overall or per invoice

F: DRC-03 filed against the Demand order

H: Income deemed to accrue or arise in India - Liaison Office (LO) as a S...

H: Difference in gross receipts as per Form no. 26AS and books of account...

H: Setoff of unabsorbed depreciation and carry forward depreciation - Con...

H: Confiscation - Foreign marked gold bars - Unless this condition of the...

H: Judicial discipline - We are surprised as to how the Committee of two ...

H: Valuation - barge - rejection of declared value - The adjudicating aut...

H: Valuation of imported goods - the word “doubt” used in the rule has to...

H: Stock broker which requires multiple registrations to operate on more ...

F: Transitional Provisions (Trans-1) under GST Act.

F: Import of service - Payment not made/written off

A: Amendments made in the Finance Bill, 2023

H: SSI Exemption - clubbing of clearances - in the present case the clubb...

A: MEANING AND SCOPE OF NOTIFICATIONS

A: EXEMPTIONS AND PRIVILEGES APPLICABLE TO PRIVATE COMPANIES UNDER COMPAN...

A: No Service Tax can be levied on take-away/parcel food from restaurants

A: Minor discrepancy in the e-way bill would not attract penalty proceedings

F: EXPORT CONSIGNMENT

F: CAN GST DEPARTMENT IMPOSE PENALTY ON INTEREST ON DELAYED PAYMENT OF TA...

H: Levy of penalty u/r 26(1) for abatement - it is clear that all the app...

H: Invocation of Extended Period of Limitation - In this case, not only o...

H: Right of Auction Purchaser of property - Recovery of Outstanding dues ...

F: Input tax credit

H: Seeking grant of regular bail - fraudulent Input Tax Credit (ITC) - In...

H: Rejection of refund claim - opportunity of hearing not provided - As p...

H: TDS u/s 194H - commission- trade discount allowed by the assessee to I...

H: Block Assessment - prosecution Proceedings- Offence Committed u/ s 276...

H: Reopening of assessment u/s 147 - Period of limitation - The audit par...

H: Deduction u/s 54B - investment made prior to the date of sale - Agricu...