Without pointing to defect in the vouchers, ad hoc disallowance of 10% cannot be made: ITAT Delhi

When addition has been made under the Black Money Law, double addition cannot be made under Income Tax Act: ITAT Delhi

Higher Rate of Tax collection at source on foreign remittances @ 20%

Whether diminution in the value of investment is eligible for deduction while computing book profit u/s 115JB?

Can dividend distribution tax under Section 115-O of Income-tax Act, 1961 be levied in respect of the dividend declared out of agricultural income?

For a company to be a “Resident” in India, Domicile or Registration is irrelevant; test is where De Facto Control Lies : Supreme Court.

Addition cannot be made on the basis of messages from SMS or WhatsApp

Claim of sec. 54 benefit couldn’t be denied just on ground that same wasn’t claimed in ITR filed by assessee: ITAT

Applicability of TDS on salary to employee) deputed by the Foreign Co in relation to work of Indian Subsidiary, which is reimbursed on cost to cost basis  

Whether prior period expenditure can be claimed as an expenditure in the year in which the liability crystallises?

While determining the arm’s length price, the Tribunal has to follow the guidelines stipulated under Chapter X of the IT Act.

Classification is responsibility of supplier, purchaser is not obliged to indicate classification of goods he is purchasing.

Amazing move by UP SGST:Circular issued to wear body-worn camera during inspection by GST Authorities

Here is a compilation of the Some of the Common Reason for issuing GST Notices

Whether mens rea is essential for levy of penalty under the taxation laws?

Applicability of GST on Food offered at concessional rate at Factory Canteen

Whether providing service by branch office in one State to the head office in another State through employees who are common to the company constitute supply of service in terms of Section 7

Automatic drop proceeding of Suo moto cancellation of GST Registration