Whether the IGST at 0% is applicable for the invoices raised to the SEZ Units, even if the accommodation services were rendered outside the SEZ Zone?
Public consultation on the proposal for amendment of Income-tax Rules 1962, to insert new rule 29BA and Form 15E, to give effect to the amendment in section 195 of the Income-tax Act, 1961 (the Act) vide Finance (No.2) Act 2019- reg
No addition for undervaluation of closing work-in-progress can be made if working is done as per Project Completion Method followed consistently by the assessee
Territorial jurisdiction error couldn’t be ignored merely because it wasn’t raised at time of hearing of appeal.
MAT credit: Whether credit for surcharge and education cess on brought forward MAT credit is available ?
Whether the Appellate Tribunal has rightly allowed the respondent’s appeal to grant registration under Section 12A of the Act despite the fact that before the CIT , the respondent has failed to produce the details of donation received
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
