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

Judgment with a Difference : Disallowance @ 30% of expenditure u/s Sec. 40(a)(ia) towards TDS default is retrospective in Nature

Soon, Income Tax Department to issue PAN Instantly

Beneficial Judgment : Assessee eligible to claim sec. 54F exemption if new house is purchased up to due date of filing of belated ITR.

Easy Money Case : CA got arrested for GST Fraud

Landmark Ruling : No GST registration required for commission agent supplying exempted agricultural produce at a commission

Whether Penalty under section 271D is leviable on Cash loan received from father

Validity of penalty for Non-compliance of notice issued under section 142(1)/143(2) if Notices sent to old address of assessee-company