Steps to ensure compliance with Rule 36(4) in GST : Practical way to deal with ITC restriction of 20%
Assessing Officer cannot, after conclusion of proceedings u/s 147, take aid of Explanation 3 to S. 147 to make any addition u/s 154.
Admissibility of deduction under section 10AA pursuant to conversion of business loss into positive income due to disallowance
Validity : AO had adjusted the loss of one eligible unit against the profits of the other eligible unit and allowed deduction under section 80-IC on the balance amount.
Tax deduction at source u/s 195 on payment to non-resident towards order procurement services rendered outside India
Partnership Firm : If Assessee failed to comply with notices issued u/s 142(1) then salary and interest paid to partners would not be allowable as deduction if assessment is carried out u/s 144
Withdrawal of Circular in relation to the various doubts related to Supply of Information Technology enabled Services (ITeS services) under GST.
Removal of Difficulties Order issued to implement the decision of 37th GST Council regarding GST Appellate Tribunal
Provisions of the Insolvency and Bankruptcy code would have an overriding effect over the provisions of Tea Act ,1953.
GST : Charitable activities of Providing service of adoption of abandoned, orphaned or homeless children
Interesting case in favour of Assessee: Capital gains exemption under section 54F in case Assessee is a co-owner of second property
Application under section 7 or 9 of Insolvency and Bankruptcy code 2016 cannot be moved if more than three years have lapsed
