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

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 ?