If the PF amount had been deposited within permissible grace period, no disallowance can be made u/s 43B
If the PF amount had been deposited within permissible grace period, no disallowance can be made u/s 43B …
Income Tax
Entries in the books of account are not relevant for rejecting the claim of the assessee if it is otherwise allowable
Entries in the books of account are not relevant for rejecting the claim of the assessee if it is otherwise…
Once the assessee is entitled to avail of deduction u/s 80P, the entire amount hat are attributable to any one or more activities must be given by way of deduction: Supreme Court
Once the assessee is entitled to avail of deduction u/s 80P, the entire amount hat are attributable to any one…
Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part1)
Waiver of interest and late fee for normal taxpayers (filing return on monthly or quarterly basis) and composition taxpayers (Part1)…
All about Composition Scheme under GST
All about Composition Scheme under GST Eligibility for Composition Scheme: Businesses with annual turnover up to Rs 1.5 crore…
Know the liquidity of the PPF account by Premature Withdrawal, Loan & Closure
Know the liquidity of the PPF account by Premature Withdrawal, Loan & Closure Do not leave yourself or your…
Flats held as stock in trade and validity of its taxation on Notional Basis
Flats held as stock in trade and validity of its taxation on Notional Basis ITAT MUMBAI DCIT. CIR-3 (1)…
Smart phones which do function equivalent to the computers – Depreciation can be claimed @60%
Smart phones which do function equivalent to the computers – Depreciation can be claimed @60% ITAT DELHI M/S. FALCON BUSINESS…
Constitutional validity of section 194N challenged, Calcutta HC passed Interim order
Constitutional validity of section 194N challenged, Calcutta HC passed Interim order Calcutta High Court passes landmark interim order in petition…
Compensation paid to the family members of deceased, even though non-contractual payment /gratuitous payment cannot be disallowed.
Compensation paid to the family members of deceased, even though non-contractual payment /gratuitous payment cannot be disallowed. ITAT Mumbai in…
Capital gain exemption u/s 54 or 54F cannot be denied if taxpayer has invested the amount within time allowed u/s 139(4)
Capital gain exemption u/s 54 or 54F cannot be denied if taxpayer has invested the amount within time allowed u/s…
Refundable security deposit cannot be said to be of the nature of trade receipt & cannot be treated as in the revenue account
Refundable security deposit cannot be said to be of the nature of trade receipt & cannot be treated as in…
Bank FDR in joint name of Husband and wife: Taxation & TDS
Bank FDR in joint name of Husband and wife: Taxation & TDS Query] Myself and my wife have a…
Delhi HC orders reactivation of DIN/DSC of directors of defaulting Cos. to allow them to start a new business
Delhi HC orders reactivation of DIN/DSC of directors of defaulting Cos. to allow them to start a new business …
Partnership firm stands dissolved on the death of a partner if there is no provision in the partnership deed that death of a partner shall not result in the dissolution of firm and a partner dies
Partnership firm stands dissolved on the death of a partner if there is no provision in the partnership deed that…
Addition merely by relying on the statement of third party without resorting to verification u/s.133(6) or u/s.131 is not permissible
Addition merely by relying on the statement of third party without resorting to verification u/s.133(6) or u/s.131 is not permissible …
Statement given during the course of survey is not a statement on oath as given u/s. 132(4) of the Act and therefore has no evidentiary value.
Statement given during the course of survey is not a statement on oath as given u/s. 132(4) of the Act…
Tribunal cannot transfer pending appeal from one Bench to another Bench in another State: Bombay HC
Tribunal cannot transfer pending appeal from one Bench to another Bench in another State: Bombay HC MSPL Limited [2021]…
