An overview of Section 197 of the Income Tax Act: By CA Raj Maniyar
An overview of Section 197 of the Income Tax Act: By CA. Raj Maniyar Author CA. Raj Maniyar …
Income Tax
FAQ on Application for Extension of Registration Period for Casual / Non Resident Taxable Person
FAQ on Application for Extension of Registration Period for Casual / Non Resident Taxable Person Can a taxpayer registered for…
Advance for share application money can’t be treated as loan just because shares were allotted after delay of 6 months: ITAT
Advance for share application money can’t be treated as loan just because shares were allotted after delay of 6 months:…
Capital Gain Exemption: Due date for furnishing the return of income u/s 139(1) is subject to the extended period provided u/s 139(4)
Capital Gain Exemption: Due date for furnishing the return of income u/s 139(1) is subject to the extended period provided…
Section 53A of the Transfer of Property Act vis a vis Section 2(47) of the Income Tax Act: An overview
Section 53A of the Transfer of Property Act vis a vis Section 2(47) of the Income Tax Act: An overview…
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 …
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…
