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
Employees’ contribution paid by assessee before the due date of filing of return of income under Section 139(1) of the IT Act is an allowable deduction: Bangalore ITAT
IGST shall not be leviable on ocean freight under Notification 8/2017 IGST(R) and Entry 10 of Notification 10/2017 IGST(R).
