Applicability of TDS provision if amount of recipient is not chargeable to tax

A mere book-keeping entry cannot be income, unless income has actually resulted: Supreme Court

Expenses made out of income of estate of deceased: Whether diversion of income by overriding title?

Payment of Maintenance amount to wife and children under consent decree by is not diversion of income at source but application of income to discharge an obligation

Real income theory & diversion of income by overriding title as explained by Supreme Court

Portfolio Management Services (PMS): Concept & Taxation

TAX-FREE INCOMES OF HOSPITAL & EDUCATION INSTITUITIONS UNDER THE INCOME TAX ACT-1961

Taxation of Portfolio Management Services (PMS) & deduction towards its fees

Validity of Additions on account of cash deposited in bank account

Delhi High Court on Order passed without affording opportunity of Virtual Hearing

Unexplained income – Addition of opening stock of assessee undisclosed

Court ordered Constitution of Appellate Tribunal and Benches under GST

Suggestion to improve Faceless Penalty Scheme: An Excelllent Representation by KSCAA

GST relaxation 2.0

TAX BENEFITS DUE TO LIFE INSURANCE POLICY, HEALTH INSURANCE POLICY AND EXPENDITURE ON MEDICAL TREATMENT

Assessment under section 153A is invalid if there is no independent application of mind by Jt. CIT before granting approval under section 153D

All about Long Term Capital Gain & its taxation under Income Tax Act, 1961

TAX-FREE INCOMES FOR TAXPAYERS TAX PLANNING