Format of undertakings from supplier for ITC credit u/s 16 of CGST ACT 2017

Conversion of loans into equity is not violation of section 269T

Whether Director can make disclosure for the benefit of the company?

AAR Ruling on GST on reimbursement of expenses and salary to Indian Branch (Liason office) by its Foreign Company

“THE EMPLOYEES’ STATE INSURANCE (ESIC) ACT, 1948 – AN OVERVIEW”

Revenue cannot make disallowance arbitrarily of any amount for administrative expenses u/s 14A without making a reference to amount claimed in books: Ahmedabad ITAT

Discount can’t be treated as Bogus If Some Customers Denied of having received it: Kolkata ITAT allows Deduction to Developers

Key decisions in GST Council Meeting on 22nd December.discussion

AAR om Classification of supply for works contract services received from vendors for supply of material and erection

Assessee presumed that he will get deduction under section 80RR -Interest leviable.

Return of income filed by assessee processed under section 143(1)(a) subsequently reopened.

Section 17(5) – Blocked Credits under GST

Interest leviable in absence of reasonable cause .

Mere suspicion of the Principal CIT cannot be the basis for holding the enquiry conducted by the AO as insufficient Impugned order of the Principal CIT is set aside

Exemption u/s 54F can still be allowed if sale consideration is invested to purchase new residential flat before date specified u/s 139(4) : Kolkata ITAT

When there is no provision to fasten tax liability upon deceased individual, it is impossible for Revenue to impose tax on legal representatives: HC

Leviability of interest under section 234B/234C where law is emended retrospectively.

Revenue cannot make disallowance arbitrarily of any amount for administrative expenses u/s 14A without making a reference to amount claimed in books: ITAT