Inter-Corporate Deposits (ICDs) are different from loans or advances and would not come under purview of ‘deemed dividend’ within meaning of section 2(22): Mumbai ITAT

Business disallowance u/s 43B forEmployer/employees| contribution towards PF. G. fund and superannual fund in case of Deposit after prescribed date

No Penalty u/s 271D & 271E if there is a Reasonable cause

Mouth freshener to be considered as ‘Food preparation not elsewhere specified or included’ under HSN 2106

IGST Export Refund – Resolution of errors – As Per Circular No. 01/2019-Customs – Dated 02-01-2019

No disallowance u/s 40A(3) if it was mandatory to purchase material in cash on holidays to complete construction in time: Delhi ITAT

No seizure of goods and attachment of bank accounts can be done if GST already deposited: Gujarat HC

Important judgement on Ice-cream & Applicability of Composition scheme

Scope of rectification u/s 154 – Fee important verdicts clarifying It-

Interest and remuneration paid to partners by a firm are deductible if all the following conditions are satisfied :

Non-compliance of provisions of TDS where payment is made to resident :

Mumbai ITAT on GURANTEE COMMISSION & section14A.

GST Registration cancelled – How to revoke it?

GST & its Impact on Discount:

All about GST Registration for Goods Transport Agency (GTA) Services including ITC, RCM etc

TDS ON INTEREST OTHER THAN INTEREST ON SECURITIES

Validity of Penalty u/s 271(1)(c) for Concealment or furnishing of inaccurate particulars if it is not specifically mentioned in assessment order

Reassessment Notice after expiry of four years without recording reasons that escaped income is likely to exceed Rs. 1 Lakh is bad in law