GST: Interest on delayed payments chargeability if Revenue levied interest upon assessee under section 50(1) without assigning reasons
No denial of Sec. 54F relief if new house was used for commercial purpose though sanctioned for residential purpose
Income from renting of commercial property, owned by assessee is ‘Income from house property’ or ‘Business Income’?
Buyer eligible to avail full ITC even when tax rate charged by seller on goods is higher than the specified rate: HC
Relief to Salaried TaxPayer: Employee opting for Sec. 115BAC eligible to claim exemption for tour, travel and conveyance expenses
Income from sub-leasing is taxable as house property income though assessee isn’t real owner of premises
Business deduction under section 36(1)(iii)—Interest on borrowed capital—Money advanced to piece workers who did no work during the year—Assessee having sufficient interest free funds
MSME: Classification of MSME, registration process and manner of calculation of investment in plant & machinery, turnover etc