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).
