which was disallowed under section 40A(3) by the assessing officer read with rule 6DD got reversed on higher appeal.

Service charge not distributed to workers by restaurants and hotels liable to income tax: CBDT

Non-residents—Foreign income—Unexplained cash credits—Taxability

NRI’s Swiss bank deposits, non-taxable sans AO establishing nexus with India sourced income: Mumbai ITAT

ASSESSMENT ON DEATH OF KARTA OF HINDU UNDIVIDED FAMILY

TDS on winning!

60 Legal phrases used in Laws that every legal professional should know.

50 Legal phrases used in Laws that every legal professional should know.

List of documents required for filing appeal with ITAT

Procedure for filing an online Appeal at Income Tax Appellate Tribunal (ITAT)

Amendment urgently needed in GST Law

Pr Commissioner Of vs M/S Softbrands India on 25 June, 2018

DEEMED TRANSACTIONS UNDER GST

CBDT directive on treatment of service charge taken from customers by the hotels/restaurants

Deduction under section. 80HHC

Transfer Pricing Compliance Details for FY 2017-18

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).