If no Books of accounts, Section 69A Of Income Tax Act cannot be invoked: Delhi High Court

Merely because capital gains were not deposited in the capital gains account scheme, exemption U/S 54 cannot be denied, if other conditions are fulfilled: ITAT Delhi

Composite contracts cannot be divided in order to subject a part of the contract to a higher rate of TDS.

Nominee of shares would only be a trustee and cannot claim absolute ownership right

Purchasers ITC cannot be denied just because suppliers have not paid the tax – SLP filed in the case of Suncraft Energy Pvt. Ltd dismissed by the Supreme Court

Whether the nominee of shares has absolute rights or his rights are subject to laws of succession?

31st December 2023: File the Return or Revise the Return

Change of Shareholding : Sec 79 is not applicable to unabsorbed depreciation and capital losses

Allow to revise bonafide error in GSTR -1 : Bombay HC

No retrospective effect of the Benami Law: Bombay HC

Bombay HC upholds the validity of the amendments made to the Finance Act 2015

Absence of reply from the creditors do not entitle the Assessing Officer to treat the creditors as bogus without bringing any evidence

Expiry of the E-way Bill – Whether authenticity of transaction can be disputed?

Statutory and Tax Compliance Calendar for December 2023

Women can be Karta of an HUF: Delhi HC

Advance tax is payable on capital gain Income also

Assessment Orders solely based on AIR information is unsustainable: ITAT Mumbai

‘This is Not Emergency’ Guj HC slams I-T sleuths