GST: Conversion from Composition Scheme to Regular Scheme and from Regular Scheme to Composition scheme

Alternate Minimum Tax (AMT) for Non – Corporate Assessee: An overview:

Not 30th November, but 31st October is the due date of filing Audit Report

Capital gains when the Permissive possession was not handed over to builder during the concerned year in terms of JDA

GST: Admissibility of ITC on Godown sheds, Factory Sheds & Pre-fabricated structure

Validity of Disallowance of depreciation on car purchased by assessee if Payment towards purchase is done from personal account

Taxability of Profit on sale of agricultural land if taxpayer have taken permission for conversion of land but not carried on any developmental activity

‘41st GST Council meeting outcome : Key highlights dated 27th August,

Search and seizure assessment u/s 153C : Six assessment years for assessments or re-assessments had to be construed from the date of handing-over of assets or documents to AO

An Issue : Input tax credit on Goods or services or both used by registered person partly for effecting taxable supplies and party for effecting exempt supplies

TDS / Withholding of tax under section 195, Payment of royalty to various countries & Proof of residency certificate

Claim made before CIT(A) without filing revised return need to be admitted as Equity demands that correct income of the assessee be ascertained.

Commencement of actual production whether necessary for claiming depreciation?

Filing Income Tax Returns beyond one year

Interest on Enhanced Compensation u/s 28 of Land Acquisition Act, 1894 is Exempt u/s 10(37)?

Reverse Charge Mechanism (RCM) under GST on purchases from Unregistered Person: Journey so far

GST Interest on Net GST Liability only, Effective from 01.09.2020: Controversy & litigation to continue

Charging section & computation provisions together constitute an integrated code: SC in B.C. Srinivasa setty case