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

Registration u/s 12AA granted to Jain Shwetamber Murtipujak Sukrat Fund Kaoda Committee by ITAT w.e.f. 13/08/1973

TCS: Whether purchases by the buyer should be more than Rs. 50 Lakh for TCS applicability u/s 206C(1H)?

Why GST should not form the part of TCS Collection: A different view point

Accumulation of income of Charitable Trust u/s 11(2): Observation by Karnataka HC in CIT Vs. Gokula Education Foundation

Few issue related to TDS on cash withdrawals u/s 194N

Requirement of Dynamic QR Code on B2C invoices in GST deferred to 1st December 2020.

Recent Date extensions by Ministry of Corporate Affairs: A compilation

Extension of timelimit for compulsory selection of returns for Complete Scrutiny

Forget Deferment, CBDT clarifies doubts with regard to TCS on sale of Goods U/s 206C(1G)