Applicability of GST on services related to Cutting and selling of tree after converting it into timber
Rate of GST on supply of desktops consisting of CPU, monitor, Keyboard and mouse, combination of input/output unit
Writ against CA rejected as petitioner-Co. was carrying on activity of filing complaints against CAs as organised activity
Assessee would be entitled to claim deduction under section 36(1)(iii) with respect to provision for interest liability, which was accrued but not provided for.
No additions if AO failed to show nexus between documents seized during search of third person and assessee
No hearing opportunity required if corrigendum issued to levy penalty under different sec. had no major impact.
Government through the tax administration should help & provide a platform to assist the business to be tax compliant: An excellent judgment by ITAT Chandigarh.
Once the option of reduced base rate of 22% is exercised, the MAT credit is rendered useless and no deduction will be available
e-Assessment – Getting effective: Income Tax Authorities for Regional E assessment center notified by CBDT