Income Tax Act – List of Exempt Institutions Registered inForm 10AC

Amount paid to discharge the mortgage created by the previous owner – Whether deductible or not?

Whether the effect of section 43CA is to be given in the books of accounts by the Builder?

Can the benefit of section 43CA(3) be denied in a case where the initial amount is received by cash though subsequent amounts are received by cheque?

Validity of addition if the Agreement to sale done prior to introduction of section 43CA & Sale deed done afterwards

No penalty U/s 271(1)(b) if the assessment is completed U/s 143(3) & not ex-parte U/s 144

Bombay High Court allows deduction u/s 80IB(10) on issuance of completion certificate

ITAT denies exemption to a charitable trust charging patients at market rates

Penalty u_s 271(1)(c) cannot be levied on debatable issue!

In order to get the benefit under Section 54F, taxpayer need not complete the construction of the house and occupy the same: Madras High Court

Deemed Dividend Taxation U/s 2(22)(e): Accumulated profit will include current year profit as well?

CBDT Notification giving relaxation to NRI who does not have PAN from E-filing of Form No 10F till 31st March 2023

50000 Noticed send to companies after GST Audit

Validity of addition done pursuant to the statements of the third party without any incriminating material

Failure of the builder to handover the possession of the property Vs. Capital Gain Exemption

An overview of the GST Council recommendations in 48th Meeting

Department must not take advantage of ignorance of assessee to collect more tax than what is legitimately due: CBDT

Key Highlights & Decisions in the 48th Meeting of the GST Council