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

No penalty for loan transactions in cash between spouses: Delhi ITAT.

Companies (Incorporation) Fourth Amendment Rules, 2018.

PROCEDURAL CHECKLIST FOR CONVERSION OF PARTNERSHIP FIRM INTO PRIVATE COMPANY.

Facility for correction of Form No. 26QB activated

DEMPE -A New Taxation Concept for Income related to IP Rights

Whether Fee U/s 234F applicable if we file Nil ITR after 31st August?

Whether disallowance permissible u/s 43B if the statutory liabilities is shown as current liabilities and is never debited to Profit and Loss A/c ?

Welcome move by CBDT: Condonation in filing of Form No. 10 & 9A for the AY 2016-17

Whether exemption u/s 54 could be granted if all the conditions for exemption are not fulfilled.