Landmark Judgment : Development fee received by educational trust could not be classified as capital in nature and is of the character of other fee charged by assessee on account of tuition fee, term fee, etc.
Whether there was deemed sale in view of transfer of right to use the vessel as provided in Article 366(29A)(d) read with section 5C or section 2(j)
The Central Board of Indirect Taxes and Customs (CBIC ) Notifications regarding the provisions to implement GST E- Invoice Sytem and QR code
Amount received by assessee for relinquishing secretary ship of educational society cannot be treated as a capital receipt.
Landmark Judgment: No concealment penalty even for non disclosing income in ITR if it is shown in Balance Sheet
Whether on the facts and in circumstances of the case and in law, the Tribunal is correct in upholding the order of CIT (A) in quashing the assessment order passed in the proceedings u/s 147 read with section 143(3) of the Act
A.O. has grossly erred in passing order U/s 154 of the Act after passing the assessment order U/s 143(3) of the Act which is without jurisdiction and barred by the law
Advisory on Exhibit B3 of SEBI’s Circular dated 29th March 2019 regarding Procedure and formats for limited review / audit report of the listed entity and those entities whose accounts are to be consolidated with the listed entity.
Purchase of flat below Fair Market value or stamp duty valuation and it’s taxation if difference is less than10%
