Section 40A(3) could be invoked only when assessee claimed payment in cash as business expenditure or treated as stock or capitalized the same in order to claim depreciation in the future

Amount received by a retired partner from its earstwhile partnership firm cannot at all be claimed to be exempt under section 10(2A).

Sushmita Sen case- capital receipt not liable for taxation.

80,000 people on the radar: CBDT

Prosecution even if there is no tax liability: Delhi HC

Every word counts in the taxing provision

Refund under GST – A short review

GST on Directors Remuneration:

BACK TO BASICS: DEBITS AND CREDITS

Reprsentstion for date extension under GST

GST paid under wrong head by mistake can be adjusted with another: HC

All About GSTR-9

GST Audit & GST Auditor

6 parts of GST Annual Return

Education or Work Experience Criteria of GSTP

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., JM

Demonetisation: A failure or success?

Appeals under Section 260A of the Income Tax Act, 1961