Assessee cannot be treated as assessee in default for not collecting TCS if declaration from the buyers as per provisions of section 206C(1A) of the Act is furnished to the seller

Penny Stock: No incriminating evidence No Addition – ITAT Mumbai

Taxation of Trust & NGO: Amendment by Finance Bill – 2022

Processing for trading is not qualified for exemption from TCS provision U/s 206C(1)

Order under section 119 of the income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act. 

Delay in filing of Form No. 10IC for concessional tax regime u/s 115BAA: A welcome move by CBDT

The “project completion method” is one of the recognized methods of accounting and cannot be rejected by the AO

Technical Glitches at the New Income Tax Portal Continues: Trouble in Filing Form No. 10AB

No addition under Section 50C for a difference of up to 10% of stamp duty value on a retrospective basis

Principles of Cross Examination: Tool to be used during income tax proceeding

Interest income by Developer firm is assessable as Business Income & not as Income from Other Source Income: Adv. Ravindra Poojary

Distinguishing Totagars Cooperative Vs. ITO for the purpose of section 80P

“Pizza topping is not pizza, will attract 18% GST” – Reality or Confusion?

CASE STUDY -NATIONAL SPOT EXCHANGE LIMITED

CHALLENGES IN INCOME TAX PROVISIONS & RECOMMENDATIONS THERETO BY KSCAA

When an amount is credited in business books, it is not an unreasonable inference to draw that it is a receipt from business: Supreme Court

For concessional tax regime, Form No. 10- IC has to be filed within the due date of filing the returns

Improper & Hurried Order by the Officers: Tax Bar Association, Indore made an Honest Representation seeking an extension of the date of completing the Assessment