Supply of licence of pre-developed or pre-designed software amounts to supply of goods covered under heading 8523
Importer Exporter Code (IEC) need to be updated electronically every year: Non updating would result in de-activation
Bank Audit : Advisory on Recent Supreme Court order on Income Recognition & Assets Classification (IRAC) Norms
An Excellent Representation by Chartered Accountants Association, Surat for Timely release of Utilities and Stopping of Panic Messaging
Not jurisdictional CIT, but DIT (CPC) & CIT (Exemption), Bengaluru authorized for Charitable Trust Registration
Merely because the assessee wrongly included the income in its return of income for a particular year, it could not confer jurisdiction to the department to tax that income in that assessment year, even though legally such income did not pertain to that year
Computation of capital gains is embedded in concept of valuation and merely for this reason question of capital gain arising in application cannot be held to be barred by clause (ii) of proviso to section 245R(2).
Withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of India
Computation of capital gains is embedded in concept of valuation and merely for this reason question of capital gain arising in application cannot be held to be barred by clause (ii) of proviso to section 245R(2).
