Home Highlights February 2013 Year 2013 This

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1. Post Budget Notifications issued for central excise and customs as announced by FM in the parliament

2. Budget 2022-23 - PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS - A detailed statement

3. Effective Rate of duty - Assessee cannot avail the benefit of budget proposal if not followed with by the enactment - Mere budget proposal does not mean that the same...

4. This is a collection of documents related to the Union Budget 2024 and the Finance (No. 2) Bill and Act, 2024. It includes the full text of the Finance Act, Finance...

5. Validity of statement - retraction of statement - the statement recorded u/s. 132(4) cannot be discarded merely because the retractment statements were filed. The...

6. The assessee claimed exemption/deduction u/s 54F on account of investing long-term capital gains in a new residential house. The PCIT disallowed the claim, considering...

7. BUDGET SUMMARY WITH MAJOR HIGHLIGHTS OF THE INTERIM BUDGET 2019-20

8. KEY TO BUDGET DOCUMENTS - BUDGET 2019-2020

9. Budget 2018-19, budget speech, news, updates with Notifications and Finance Bill 2018 - Clause by Clause

10. Budget Speech - Interim Budget 2014-2015

11. Levy of penalty u/s. 221 - default the payment of TDS to the government - assessee in default - the Assessing Officer levied penalty at very exorbitant rate that 5% pm...

12. PM launches historic Support and Outreach Initiative for MSME Sector

13. Valuation - Reliance on the statement made before the customs officers - recording of statement u/s 108 - Certainly a statement recorded under duress or coercion cannot...

14. Validity of retraction of the statement made in survey proceedings u/s 133A - It is always open for the revenue authorities to examine the correction of the retraction...

15. Assessee is eligible for deduction u/s 54, even if new residential house is purchased within one year before transfer of capital asset, utilizing funds other than sale...