Once the prior period income is held to be taxable, the prior period expenditure also should be allowed to be set off

Delay of just 1 day in filing the return of income beyond the prescribed period and grant of benefit attached with the return filed u/s 139(1)

CBDT amends over 100 income-tax forms/ returns / reports to provide for PAN – Aadhaar substitution

Sabka Visbwas (Legacy Dispute Resolution) Scheme Rules, 2019 : Not to Miss offer by Government

MCACMS : An online Compliance Monitoring System byMinistry of Corporate Affairs for show cause notices and replies

Depreciation is allowable on Payment of non-compete fees

No disallowance under section 40(a)(ia) even if no deduction of tax at source if Payee has paid tax to Government Account

MAT provision : The purpose of section 115JB for MAT is not to tax any income or receipts not otherwise taxable under the Act.

Depreciation is not to be considered while computing disallowance under section 14A

Re-opening simply in view of an advisory issued by department to thoroughly verify agricultural income without any tangible is not justified

Mandatory quoting DIN (Document Identification Number) under GST Also

Invoking of the provisions of section 194H and 40(a)(ia) to disallow salary expenditure incurred by assesse by treating it as commission paid for selling goods on the basis of presumption is not justifiable.

Whether supply of spare parts / accessories and repair service where principal supply is repair service is taxable at 18% or not as a composite supply ?

Why You Need PAN ? Where quoting PAN is Mandatory ?

Validity of Penalty under section 271(1)(c) towards addition of bogus purchases

GST professional held guilty for using his own email and number and received all emails.

Fresh claim can be made in return filed under section 153 A , which was not claimed in original return

Landmark Judgment – Prize money won in lucky draw wouldn’t amount to lottery income: ITAT