Enhanced Registration application user interface (UI)

TDS done on Gross amount received from Life Insurance Companies- Whether entire amount is taxable or only the income therin is taxable?

Whether a witness can be summoned to appear outside his city of residence in case of an offence under Prohibition of Money Laundering Act (PMLA)?

Validity of Income Tax Notice not available at the income tax portal at the time of issuance but uploaded afterwards 

AO has to pass speaking order while rejecting petition for stay of demand u/s 220(6): Calcutta High Court further directed for early disposal of such cases.

There is nothing magical in the figure of 20%; to balance the equities the tax authorities may even grant stay the recovery on deposit of 5% or 10% as the circumstance may demand: HC

Bank passbook is not a books of Accounts: Bombay HC

Amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers is not the payment of royalty 

Notice issued within 5 hours of receiving information is valid; HC justified reassessment on Maharashtra Minister Chhagan Bhujbal

e-SHRAMPortal – An Overview

Year of Taxation when the date of sale deed execution and registration is different

The genuineness of the agreements cannot be doubted without any material in hand: Bangalore ITAT.  

Gratuitous loan or advance given by a company to the shareholder would come within the purview of Deemed Dividend under section 2(22)(e)

Interest income received from Co-operative Bank is eligible for deduction Under Section 80P(2)(d)  

Under Section 75(4) of the Act, an opportunity of hearing shall be granted on the request made by the assessee or where any adverse decision is contemplated against such person: Madras HC 

Making March Meaningful – Tax caution before 31st March Ends

Compensation for sterilisation of profit earning source is a capital receipt not taxable: ITAT Ahmedabad 

Notice dated 31st March 2022 served by email on 16th April, 2022 is a not valid issue of notice u/s 148 of the Income-tax Act,1961