Mandatory to provide facility of payment by Debit card powered by RuPay, BHIM – UPI & UPI QR Code : Notification u/s 269SU issued
Section 164 of the Act, which mandates the disqualification of directors, being penal in nature, could not be applied retrospectively
Long Term Capital gain arising from sale of many properties and invested in just one House property: Whether capitalgain Admissible?
1st proviso to section 98(2) prohibits Authority of Advance Ruling from admitting any application where the question raised is already pending.
Penalty @ Rs. 5,000/_ for not providing the facility of payment by electronic mode u/s 269SU : Applicability deferred from 1st Jan 2020 to 1st Deb 2020
Validity of Reassessment notice u/s 148 on the basis of Investigation report revealing non-disclosure of capital gain on sale of shares
Whether immunity from TDS u/s 194C against PAN & ownership declaration in Form No. 15J is applicable on payment by transport contractors only or applicable even on payment by other persons?
Complete Case of Agson Global Pvt. Ltd Vs. ACIT (Delhi ITAT) which deleted additions of cashdeposits during demonetisation
Taxing authorities are entitled to look into the surrounding circumstances to find out the reality and the matter has to be considered by applying the test of human probabilities – SC in Sumati Dayal vs Commissioner Of Income-Tax 214TR 801 (SC).
Theory of Human Probability as laid down in Commissioner Of Income-Tax, West vs Durga Prasad (1971) 82 ITR 540 (SC)
