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.
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
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
Expression “purchased” would undoubtedly connote the domain and control of the property for capital gain exemption U/s 54
Whether in case of a restaurant charging GST @ 5%, will the ineligible ITC be shown in Form GSTR-3B – under blocked credit [section 17(5)] or under rule 42/43 or under Other?
Section 148 notice dated 31st July, 2022 relevant to the Assessment Year 2013-14 issued under Section 148 not sustainable in terms of the first proviso to Section 149(1)(b)
