Error committed by the CA in his audit report would not alter the intention of the assessee
Error committed by the CA in his audit report would not alter the intention of the assessee Short Overview : Where…
IT Judgement
Validity of disallowance under section 14A if AO did not record any satisfaction with regard to genuineness of the claim of the assessee before invoking the powers under section 14A read with rule 8D
Validity of disallowance under section 14A if AO did not record any satisfaction with regard to genuineness of the claim of…
Withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of India
Withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of…
Sum paid to Non Resident is subject to TDS as assessee failed to establish that Non Resident rendered services outside India
Sum paid to Non Resident is subject to TDS as assessee failed to establish that Non Resident rendered services outside…
Amendments in the bill of entry notifies by CBIC
Amendments in the bill of entry notifies by CBIC MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES…
Thank You CBDT: GST Reporting in Tax Audit Report kept on Hold
Thank You CBDT: GST Reporting in Tax Audit Report kept on Hold Clause 30C (GAAR) & Clause 44(GST) of Tax…
Hire charges paid to cab drivers liable for sec. 194C TDS even if no written contract exists
Hire charges paid to cab drivers liable for sec. 194C TDS even if no written contract exists Sri Balaji…
Investigation once commenced by one Commissionerate then investigating authorities from other Commissionerate ought not to proceed against the same assessee.
Investigation once commenced by one Commissionerate then investigating authorities from other Commissionerate ought not to proceed against the same assessee. …
ESOP benefits granted to an assessee when he was resident and in consideration for services rendered in India is taxable even though the assessee is a non-resident in the year of exercise.
ESOP benefits granted to an assessee when he was resident and in consideration for services rendered in India is taxable…
Transition of credit in respect of TDS of Tamil Nadu VAT regime can’t be denied in GST regime: Madras HC
Transition of credit in respect of TDS of Tamil Nadu VAT regime can’t be denied in GST regime: Madras HC…
Relays manufactured for use only as Railway Signaling are classifiable under heading 8608
Relays manufactured for use only as Railway Signaling are classifiable under heading 8608 Westinghouse Saxby Farmer Ltd. v. Commissioner of…
Absence of earning any interest income on capital from the firm is no bar to claim the interest paid on borrowings for the purpose of contributing capital to the firm
Absence of earning any interest income on capital from the firm is no bar to claim the interest paid on…
SLP filed by the Department against order of Delhi HC directing GST department to allow manual TRAN-1 or open portal dismissed by SC
SLP filed by the Department against order of Delhi HC directing GST department to allow manual TRAN-1 or open portal…
Replacing machinery part is revenue exp. if there was no increase in production capacity after such replacement
Replacing machinery part is revenue exp. if there was no increase in production capacity after such replacement Jaya Hind Industries…
Validity of Reopening on basis of information emanated from investigation wing without independent application of mind by AO
Validity of Reopening on basis of information emanated from investigation wing without independent application of mind by AO Short Overview…
CBDT Revised Form No. Form No. 12BA (Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof), Part B to Form 16 (Details of Salary Paid and any other income and tax deducted) and Annexure II to Form No. 24Q
CBDT Revised Form No. Form No. 12BA (Statement showing particulars of perquisites, other fringe benefits or amenities and profits in…
Landmark Judgment: Gujarat HC allowed rectification of GSTR-3B without payment of late fee by assessee
Landmark Judgment: Gujarat HC allowed rectification of GSTR-3B without payment of late fee by assessee The court also observed that …
Validity of aaddition based on third party statement recorded by Investigation Wing without opportunity of cross-examination afforded to assessee
Validity of aaddition based on third party statement recorded by Investigation Wing without opportunity of cross-examination afforded to assessee Short…
