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Refund of accumulated Input Tax Credit (ITC) -...

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Addition u/s. 69A - income surrendered during...

Refund of the value of the goods that were seized...

Levy of ADD - import of horizonal plastic injection...

Recovery of tax dues of the partnership firm from...

Refund of GST (amount paid twice) - tax paid in...

Exemption from GST - activity of affiliation -...

Nature of expenses - Taking computers and vehicles...

Accrual of Income in India - Dependent Agent - PE...

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Income Tax - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

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Income Tax - Treatment of expenses incurred on renovation & refurbishment...

Income Tax
November 19, 2023

Treatment of expenses incurred on renovation & refurbishment of Hotel - Assessee will be entitled to claim the deduction, as it is in the nature of revenue expenditure. - HC

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

H: Correctness of proceedings u/s 74 of the GST Act - The petitioner fail...

H: Rejection of bail - fake entities created to pass on and avail Input T...

H: Input Tax Credit (ITC) - Failure of the supplier to deposit the Tax / ...

H: Addition u/s 68 - Having Two PAN and using differnt names - Validity o...

H: Validity of assessment u/s. 143(3) by change in incumbent but without ...

H: Permanent Establishment in India - advertisement revenue - India-Mauri...

H: Applicability of provisions of section 115JB of the Act to the assesse...

H: TP Adjustment - Disallowance of claim of proportionate premium paid ar...

H: Assessment u/s 153A - undisclosed investments - the DVOs report on sta...

H: Undisclosed commission income - To be taxed as accommodation entry or ...

H: Estimation of income on deficit gold jewellery - in search proceedings...

H: Exemption u/s 11 and 12 - Charitable Activity u/s 2(15) - urban develo...

H: Penalty u/s 271B - not getting the books of account audited u/s 44AB -...

H: Condonation of delay filing appeal in ITAT - delay of 1326 days - In v...

H: Conversion of Free Shipping Bills to Drawback Shipping Bills - The Tri...

H: Levy of anti-dumping duty - domestic industry suffered material injury...

H: Recovery of confirmed demand - Freezing the bank account of the petiti...

H: Default in payment of service tax - Prosecution proceedings against th...

H: Adjustment of GST amount deposited by the petitioner in the financial ...

H: Valuation - works Contract - Reduction in turnover as per Rule 9 of th...

H: Dishonour of Cheque - Vicarious liability of director - The cheque is ...

H: Dishonour of Cheque - onus to rebut the presumption - the discrepancy ...

H: Dishonour of Cheque - lack of territorial jurisdiction to try the case...

F: Retention on ITC for ocean freight

F: Eway bill requirement

H: Refund of accumulated Input Tax Credit (ITC) - Turnover of Zero-rated ...

A: Section 206C of the Income Tax Act, 1961

A: High Court disposes 245 writ petitions by remanding the matter to Appe...

A: The saga of “Voluntary Payment” in GST: DRC-03