Mumbai ITAT in Kalpesh Synthetics Pvt Ltd vs. Validity of disallowance U/s 36(1)(va) while processing the return U/s 143(1)(a)
Disallowance of Employee Share of PF/ESIC U/s 36(1)(va) is not permissible U/s 143(1)(a) as it cannot fall within the ambit of prima-facie adjustments: Mumbai ITAT
Income Tax Exemption to Trust u/s 11 cannot be Denied Merely due to Delay in furnishing of Audit Report in Form 10B: ITAT
Long term capital loss is available for set-off in the hands of the successor amalgamated company: ITAT
Taxation of the Builder vis a vis Guidance Note issued by ICAI: Whether cost of construction and also saleable project area needed to be taken into account while recognizing revenue under PCM
Whether TDS is required to be done on the actual transaction value or on the stamp duty valuation is one of the most common question often asked by the taxpayers?
Revised Instruction for withholding of Refund u/s 241A in Scrutiny cases – prescribing time lines for submission of response to CPC
Payment of PF/ESIC after the due date under the respective Labour Law: ITAT Delhi upheld the power of CPC in making the disallowance U/s 36(1)(va)
Cash payment & Section 40A(3): No disallowance if the payment is made by any person to his agent— who is required to make payment in cash for goods or services on behalf of such person
