All about Section 35A Expenditure on acquisition of patent rights or copyrights.

New Rule 36(4) to further Complicate GST (Part – I)

Blocking of E-way Bill: Non filing of GST return to would result in blocking of E-Way Bill

Interest incurred on loans taken for acquiring controlling interest in company of same line, would be allowable expenditure under section 36(1)(iii)

Levy of GST-Co-owners of a jointly held immovable property-Whether to be treated as AOP?

Merely because the assessee was not able to generate desired agricultural income from the said land and sold the said land within one year of would not change the character of agricultural land to a non-agricultural land. Assessee would be entitled to claim the benefit of exemption under section 10(1).

Supply of ice creams, chocolates, ice cream cakes and pizza cakes in an IBACO outlet is a Composite supply or not ?

Allowability of ITC u/s 16 towards Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire System

Deduction under section 36(1)(va) towards Employees’ contributions to PF, EST etc

Know about Rule 36(4) in CGST Rules

Advisory for taxpayers for uploading multiple invoices/ credit/ debit notes as supporting documents with refund application (RFD-01)

No Income Tax Scrutiny if the Return filed is treated as Defective Returns

“Corporate Compliance Calendar for the m/o December 2019”

Consequences of Non replying to Notice GSTR-3A

Section 43(5) CBDT Notifies Trading in Derivatives on National Stock Exchange(NSE)

Compliance Calendar for December -2019

Power of CIT(A) in respect of Fee under section 234E charged and cancelled holding TDS return as non-est

Since Assessee has not tendered cogent evidence to explain as to how the shares in an unknown company had jumped to an higher amount in no time – It needs to be treated as Bogus LTCG