Capital gains & Indexation Benefit : Effective date is the date of allotment or date of possession of property?
Capital gains & Indexation Benefit : Effective date is the date of allotment or date of possession of property?…
Income Tax
Business deduction under section 43B: Provision for retention bonus & Disallowance of amount not paid before due date for filing return of income
Business deduction under section 43B: Provision for retention bonus & Disallowance of amount not paid before due date for filing return…
Capital Gain exemption available even if the investment is done after the due date of filing ITR
Capital Gain exemption available even if the investment is done after the due date of filing ITR Short…
Validity of Addition under section 68 without opportunity of cross-examination to the assessee
Validity of Addition under section 68 without opportunity of cross-examination to the assessee Short Overview AO was duty bound to provide…
Assessment under section 153A: Validity on account of Cash seized during search
Assessment under section 153A: Validity on account of Cash seized during search Short Overview Where assessee did not produce any material,…
Announcement of Production Linked Subsidy Scheme for Food Sector by Central Government
Announcement of Production Linked Subsidy Scheme for Food Sector by Central Government Announcement of Production Linked Subsidy Scheme for…
No Sec. 40(a)(ia) disallowances on commission paid in connection with transfer of immovable property
No Sec. 40(a)(ia) disallowances on commission paid in connection with transfer of immovable property K. Associates v. ITO – [2021]…
New Tax Regime Vs. Old Tax Regime: Making the Right Choice
New Tax Regime Vs. Old Tax Regime: Making the Right Choice Income Tax Return for the FY 2020-21 (AY 2021-22)…
Automatic vacation of stay granted by ITAT after expiry of 365 days is unconstitutional: SC
Automatic vacation of stay granted by ITAT after expiry of 365 days is unconstitutional: SC DCIT v. Pepsi Foods…
An Overview of the Residential Status under the Income Tax Act – 1961 : CA Sahil Dhingra
An Overview of the Residential Status under the Income Tax Act – 1961 : CA Sahil Dhingra An…
DGFT date extended till 30.09.2021 without any late cut to MEIS
DGFT date extended till 30.09.2021 without any late cut to MEIS DGFT date extended till 30.09.2021 without any late…
Whether a LLP can be a partner in a partnership firm constituted under Indian Partnership Act, 1932.
Whether a LLP can be a partner in a partnership firm constituted under Indian Partnership Act, 1932. Jayama Xavier Vs…
Being a party to tax avoidance arrangement not enough to invoke GAAR, ‘participation’ is pre-requisite: South Africa HC
Being a party to tax avoidance arrangement not enough to invoke GAAR, ‘participation’ is pre-requisite: South Africa HC ABSA Bank…
Sum received by NR for sale of computer software through EULAs not taxable as royalty: SC
Sum received by NR for sale of computer software through EULAs not taxable as royalty: SC Engineering Analysis Centre…
Get Ready: Fast Tag data integration with the e-way bill system set to move the Business from Unorganized Zone to Organised Zone
Get Ready: Fast Tag data integration with the e-way bill system set to move the Business from Unorganized Zone to…
In the absence of the notice under section 143(2), assessment framed by AO was liable to be quashed as invalid
In the absence of the notice under section 143(2), assessment framed by AO was liable to be quashed as invalid…
Deduction under section 80P(2) towards interest on deposits of savings bank account held with Kotak Mahindra Bank as a business requirement
Deduction under section 80P(2) towards interest on deposits of savings bank account held with Kotak Mahindra Bank as a business requirement…
Validity of Addition towards sale proceeds of the agricultural produce if Assessee produced all the documentary evidences towards ownership of land and towards carrying on agricultural activities
Validity of Addition towards sale proceeds of the agricultural produce if Assessee produced all the documentary evidences towards ownership of land…
