- Penalty u/s 271(1)(c) not leviable on committing bona fide mistake
- Late fee u/s 234E for delay filing of TDS return not leviable prior to 1st June 2015
- In depth study on RCM Liability for Guarantee given by Directors to Company
- GST on Renting Of Immovable Property – Recent Amendments
- Input Tax Credit under GST Law – Relevant Provisions
- Summons have to be issued as a last resort
- CESTAT allows refund of excise duty Paid as EOU before conversion to DTA unit
- Refund cannot be denied on hyper-technical objection of not been filed before competent authority
- Enhanced value for imports cannot be adopted merely based on acceptance by importer
- Summary of SCN In GST DRC-01 cannot Substitute Proper SCN requirement
- Physical verification of registered office of company
- Consequences of Non Payment of TDS/TCS & Non filing of TDS/TCS Returns
- CESTAT upheld absolute confiscation of smuggled gold bars
- CESTAT allows Refund claim of unutilised CENVAT Credit of Pre-GST regime
- Cenvat credit admissible on GTA services from place of removal upto 1.4.2008
- TDS Credit denied – Corresponding income ought to have been reduced – Section 154
- No duty escapement in clearance of good by Job worker at value fixed by TISCO
- Transport charges cannot be included in valuation for mining services
- No TDS on discount on Sale of Prepaid SIM Card to Distributors
Source Taxguru
