TDS Rates for tax deduction at source for AY 2021-22

Disallowance under section 40A(3) when test of genuineness of transactions and its free from vice of any device of evasion of tax stood satisfied

All about TCS applicability on amount received from buyer by a seller for sale of an ‘Overseas Tour Program Package’.

Conversion of sales-tax liability in to Loan pursuant to Incentives Scheme is not liable for disallowance u/s 43B

‘42nd GST Council Meeting Outcome : Key Highlights dated 05th October, 2020’

Tax rates as per IT Act vs. Tax Rates as per Tax Treaties with Different Countries: A Compilation

Recommendations Of the 42nd GST Council Meeting

TCS U/s 206C (1H) on Shares, Commodity contract, Motor Vehicle, Coal, Timber, Road Contract, Electricity, etc

Taxability of Stipend to Medical Students

Provision of s. 43B would be applicable though sale tax collection and payment debited though a separate sales-tax account.

Prior Period Expense allow ability: A liability, though pertaining to earlier year, is said to accrue when it actually crystallises, is ascertainable and legally enforceable.

All about TCS applicability on Liberalized Remittance Scheme (LRS)

Covid – 19, RBI Moratorium & Expenses which are eligible for deductions only if it actually paid

Conversion of Interest into term Loan and its allow ability u/s 43B

Leave Encashment provisions u/s 43B(f) is constitutionally valid and operative for all purposes

Whether the tax audit report need to be qualified for Puja Expenses?

Interesting Case: Payment to Katrina Kaif for modelling liable for TDS u/s 194J?

Tax Audit Report Form No. 3 CD & ITR 6 revised