Interest charged under section 220(2) is part of assessment and is deemed to be tax for the purpose of section 246. Appeal filed by assessee against order of AO objecting to amount of interest is admissible.
Validity of denial of Registration under section 12AA if CIT did not record any adverse comment or dissatisfaction about objects of the trust
Classification of service & Rate of GST on Construction of power sub-stations, providing bore wells and erection of lines-Rate of tax
Admissibility of Input tax credit on Goods and services used for construction of Maintenance, Repair and Overhaul (MRO) facility
Settlement Commission cannot re-open its concluded proceedings by invoking section 154, so as to levy interest under section 234B in view of section 245I
No Revision under section 263 merely on ground that AO passed an order relying on ITAT ruling which was reversed by HC
” Concerns of a Chartered Accountant – An Excellent Compilation by Karnataka Sate Chartered Accountants Association (R)”
Applicability of Tax deduction at source u/s 195 on Corporate guarantee fee paid to Associated Enterprise (AE)
Demonetization Addition Special : Validity of addition of cash deposit if Assessee is not at all required to maintain books of account u/s 44AD