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Income Tax - Highlights / Catch Notes

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Income Tax - Addition u/s 41(1) - outstanding balances of sundry...

Income Tax

Addition u/s 41(1) - outstanding balances of sundry creditors and other liabilities - Unconfirmed bill, advance from customers and sundry creditors which are static creditors were there for which the assessee could not provide any confirmation or explanation - Additions confirmed - AT

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A: Changes in GST on goods transport services (GTA) with effect from 18.0...

A: Relaxation from compulsory dematerialisation and extension of last dat...

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

F: EXPORT CONSIGNMENT

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

H: Rejection of refund for input tax credit (ITC) - export of services - ...

H: Classification of supply - the goods are supplied from a location outs...

H: Exemption from GST - supply of the aircraft type rating training servi...

H: Classification of supply - Supply or not - transaction of transfer/ sa...

H: Reopening of assessment u/s 147 - extension of period of limitation u/...

H: Revision u/s 263 by CIT - the AO despite having recorded that though t...

H: TDS u/s 195 - the assessee had also furnished declaration regarding “N...

H: Deduction u/s 80IB - Claim denied as assessee did not have 10 workers ...

F: DRC-03 filed against the Demand order

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

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 ...

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