Deeming fiction: ‘Property is let’ cannot be ‘property actually let out’.

Tax is required to be deducted at source under section 193 or section 195.

By-product retained by miller couldn’t be considered as payment for milling of paddy- No TDS apply.

SHARE INCOME OF PARTNER FROM FIRM.

Consequences for not filing GST Annual Return -2

Planning to take Keyman Insurance Policy (KMI) for all the directors of may company.

FAQ’s on GST Annual Return & GST Audit.

Whether non-resident agent chargeable to tax in respect of commission on the basis of receipt of income in India?

S. 132: A Practical Guide To The Law And Procedure Of Search And Seizure

No addition can be made on presumption & assumption

Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.

Applicability of TDS on transportation charges paid to different truck owners for transportation of goods

PIB Press Release- Status of GST Refunds

Role of CA & Tax Practitoners if Taxpayer gets fully filled Income Tax return forms from Income Tax Portal !!

Penny Stock Judgement – In favor of Taxpayer: Kolkata ITAT

Advance Tax at a Glance

Since penalty proceedings are distinct from assessment proceedings, additional evidences filed by assessee can be rejected?

If supported by proper documents & tracking, transactions could not be treated as bogus