CHARITABLE TRUST.

Mumbai ITAT Applies adjustment analogy u/s. 140A regarding tax-payments to ‘refunds’ also; Accepts taxpayer’s Section 244A interest computation

Rent for more than 50,000 per month by anyone attracts TDS

GST (Amendment) Act, 2018

If rent is due for receipt only after fulfillment of certain conditions precedent, which are not yet fulfilled, then no addition for Income from house property is to be made : Mumbai ITAT

Accrual of income on Amount received on sale of prepaid cards to the extent of unutilized talk time

“AO cannot ask for payment of even 20% of Disputed Tax till the disposal of the appeal by CIT-A – Bombay HC Decision”

Bank account details not required for GST Registration

Withdrawal of Circular No.10/2018 dated 31.12.2018 on applicability ofsection 56(2)(viia) of the Income Tax Act, 1961 for issue of shares by a company in which public are not substantially interested.

Section 80DD needs amendment to allow relief if maturity sum given before death of insured person: Supreme Court

Interest leviable on income added pursuant to reassessment order

Asian Paints not held guilty as reduction in discount rate does not amount of profiteering: NAA

Simplifying GST Compliance Procedures

Proceedings u/s 153A are analogous to proceedings under section 147, i.e., reassessment, to the extent that these proceedings are for the benefit of revenue and not that of the assessee

PROVIDENT FUND

ANNUAL RETURN UNDER GST(GSTR 9)

Notice u/s 148 invalid if other company charged for providing accommodation entry for merged with assessee company and thereby lost its legal existence

CGST : Public charitable and religious trust engaged in advancement of religious and spiritual teachings also engaged in sale of spiritual goods is said to be in ‘business’ and therefore attract provisions of CGST Act, 2017