IT JudgementMAT credit: Whether credit for surcharge and education cess on brought forward MAT credit is available ?31 Dec 20190MAT credit: Whether credit for surcharge and education cess on brought forward MAT credit is available ? Short Overview : Though…
IT JudgementInterest and power subsidy to set up plant in backward region is Capital receipt or Revenue receipt?31 Dec 20190Interest and power subsidy to set up plant in backward region is Capital receipt or Revenue receipt? IN THE CALCUTTA…
IT JudgementWhether the Appellate Tribunal has rightly allowed the respondent’s appeal to grant registration under Section 12A of the Act despite the fact that before the CIT , the respondent has failed to produce the details of donation received31 Dec 20190Whether the Appellate Tribunal has rightly allowed the respondent’s appeal to grant registration under Section 12A of the Act despite…
NotificationMandatory to provide facility of payment by Debit card powered by RuPay, BHIM – UPI & UPI QR Code : Notification u/s 269SU issued31 Dec 20190Mandatory to provide facility of payment by Debit card powered by RuPay, BHIM – UPI & UPI QR Code :…
Company LawSection 164 of the Act, which mandates the disqualification of directors, being penal in nature, could not be applied retrospectively31 Dec 20190Section 164 of the Act, which mandates the disqualification of directors, being penal in nature, could not be applied retrospectively Mukut…
Income TaxLong Term Capital gain arising from sale of many properties and invested in just one House property: Whether capitalgain Admissible?31 Dec 20190Long Term Capital gain arising from sale of many properties and invested in just one House property: Whether capitalgain Admissible?…
IT Judgement1st proviso to section 98(2) prohibits Authority of Advance Ruling from admitting any application where the question raised is already pending.31 Dec 201901st proviso to section 98(2) prohibits Authority of Advance Ruling from admitting any application where the question raised is already…
Income TaxPenalty @ Rs. 5,000/_ for not providing the facility of payment by electronic mode u/s 269SU : Applicability deferred from 1st Jan 2020 to 1st Deb 202031 Dec 20190Penalty @ Rs. 5,000/_ for not providing the facility of payment by electronic mode u/s 269SU : Applicability deferred from…
GSTGST : Know the Restriction on use of available Tax Credits in Electonic Cash Ledger (ECL)31 Dec 20190GST : Know the Restriction on use of available Tax Credits in Electonic Cash Ledger (ECL) Notification No. 75/2019 –…
GSTNotificationConditions of use of amount available in electronic credit ledger.30 Dec 20190Conditions of use of amount available in electronic credit ledger. Conditions of use of amount available in electronic credit ledger.
IT JudgementValidity of Reassessment notice u/s 148 on the basis of Investigation report revealing non-disclosure of capital gain on sale of shares30 Dec 20190Validity of Reassessment notice u/s 148 on the basis of Investigation report revealing non-disclosure of capital gain on sale of…
Income TaxIT JudgementDisallowance of deduction claimed u/s 54F & deduction u/s 54.30 Dec 20190Disallowance of deduction claimed u/s 54F & deduction u/s 54. Abodh Borar, Faridabad vs Ito, Faridabad on 18 November, 2019…
TDSWhether immunity from TDS u/s 194C against PAN & ownership declaration in Form No. 15J is applicable on payment by transport contractors only or applicable even on payment by other persons?30 Dec 20190Whether immunity from TDS u/s 194C against PAN & ownership declaration in Form No. 15J is applicable on payment by…
IT JudgementComplete Case of Agson Global Pvt. Ltd Vs. ACIT (Delhi ITAT) which deleted additions of cashdeposits during demonetisation30 Dec 20190Complete Case of Agson Global Pvt. Ltd Vs. ACIT (Delhi ITAT) which deleted additions of cashdeposits during demonetisation [ITA No.…
TDSTDS RATE CHART FOR THE FY 2019- 202030 Dec 20190TDS RATE CHART FOR THE FY 2019- 2020 TDS_FY_2019_2020
IT JudgementTaxing authorities are entitled to look into the surrounding circumstances to find out the reality and the matter has to be considered by applying the test of human probabilities – SC in Sumati Dayal vs Commissioner Of Income-Tax 214TR 801 (SC).30 Dec 20190Taxing authorities are entitled to look into the surrounding circumstances to find out the reality and the matter has to…
GSTConstitution of Grievance Redressal Committees on GST related issues30 Dec 20190Constitution of Grievance Redressal Committees on GST related issues Constitution of Grievance Redressal Committees on GST related issues