Revised return can be filed even though it is time barred if it is pursuant to a scheme of amalgamation
Cash deposited during demonetization as unexplained credit: Rejection of books of accounts u/s 145 & Addition u/s 68/69A with 115BBE –
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Kerala, Nagaland and Telangana
If the construction of a building is integral to providing services such as renting, it may fall under the “plant” and eligible for ITC: Supreme Court in Safari Retreats Case
ITC On Construction Costs Can Be Claimed If Building Construction Was Necessary For Renting Out Service : Supreme Court
TOLA Will Continue To Apply To Income Tax Act After April 1, 2021 If Any Action Or Proceeding Falls For Completion Between March 20, 2020 & March 31, 2021: SC