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Income Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

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

Income Tax

Addition u/s 41(1) - long outstanding balances in sundry creditors accounts - AO made the additions, since the assessee has not shown any steps have been taken for recovery, any legal proceedings are pending he concluded that these balances are no longer payable and brought to tax under section 41(1) - the action of the AO is not correct - Addition deleted - AT

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N: Rule 21AHA inserted under exercise of option under sub-section (5) of ...

N: Exemption to the excisable goods - Prescribe rates of SAED for exports...

N: SAED on production of Petroleum Crude and export of Aviation Turbine F...

N: Export duty exemption provided on exports of Bangalore Rose Onion - Se...

N: UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, ...

N: IGST Rate Schedule u/s 5(1) - Specified actionable claim[chapter inser...

N: CGST Rate Schedule u/s 9(1) - Specified actionable claim - Seeks to am...

N: Simplified registration Scheme for overseas supplier of online money gaming

N: Supply of online money gaming as the goods on import of which the prov...

N: Provisions of the Integrated Goods and Services Tax (Amendment) Act, 2...

N: Amendments (Third Amendment, 2023) to the CGST Rules, 2017 in superses...

N: Exemption from payment of tax on advances received in case of supply o...

F: Regarding issue of E-invoice

N: Supply of online money gaming, supply of online gaming other than onli...

N: Effective date for Provisions of the Central Goods and Services Tax (A...

N: Exemption from specified income U/s 10(46) – Notifies ‘National Farmer...

N: Exemption from specified income U/s 10(46) – Notifies ‘Punjab Nurses R...

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

F: GST under reverse charge on ocean freight

H: Rejection of benefit of Input Tax Credit (ITC) - ex parte order in app...

H: Refund of amount recovered directly from the petitioners bank account ...

H: Doctrine of promissory estoppel - incentive scheme - pre and post GST ...

H: Validity of assessment order - appealable order or not - petitioner’s ...

H: TDS u/s 194I - additional premium paid by the assessee - whether the a...

H: Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown...

H: Expenditure claimed under the head marketing staff commission and site...

H: Reopening of assessment - Re-opening is on the basis of gross incorrec...

H: Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The fre...

H: Penalty u/s 271(1)(c) - Merely because exemption on merit was not gran...

H: Penalty order u/s. 271(1)(c) - expenditure claimed u/s. 57 - Nexus wit...