Article 20 of Constitution vs. Section 72(c) of the Black Money Act for undisclosed foreign assets liable to be taxed in the year when it comes to the notice of the Assessing Officer
ITC cannot be denied on Genuine Transactions with suppliers whose registration cancelled after transaction.
Memorandum and complaint against Commissioner, CGST Sector 32, Gurugram for wrongfully restraining, confining, assaulting and illegal detention of around 60-70 Chartered Accountants.
Donations made to eligible institutions eligible for sec. 80G relief even if such sum forms part of CSR exp.: ITAT
Opinion of internal audit party of income tax dept. can’t be treated as info. for reopening of assessment: HC
Provisions of ‘angel tax’ is applicable in year of issue of shares and not year of receipt of premium: ITAT
Discount offered by seller for not storing goods in its godown after sale isn’t rent for purpose of sec. 194-I: HC
Professional fees can’t be treated as salary payment just because it was paid to managing director of Co.: ITAT
Compliance Check for section 206AB & 206CCA – CBDT amends functionality to incorporate FA – 2022 changes : CA Naresh Jakhotia
AO can’t import ‘beneficial ownership’ under Article 13 of Indo Mauritius DTAA without assigning reasons: ITAT
