All about rebate under section 87A
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Power of inspection, search or seizure & Fundamental rights of citizens by authoritarianism vis a vis Powers of officers
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Capital gains when the Permissive possession was not handed over to builder during the concerned year in terms of JDA
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Alternate Minimum Tax (AMT) for Non – Corporate Assessee: An overview:
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Capital gains when the Permissive possession was not handed over to builder during the concerned year in terms of JDA
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Validity of Disallowance of depreciation on car purchased by assessee if Payment towards purchase is done from personal account
IN THE ITAT, DELHI BENCH PRASHANT MAHARISHI, A.M. & K.N. CHARY, J.M. Desh Raj Arora v. ITO ITA No. 3004/Del/2018…
Taxability of Profit on sale of agricultural land if taxpayer have taken permission for conversion of land but not carried on any developmental activity
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Search and seizure assessment u/s 153C : Six assessment years for assessments or re-assessments had to be construed from the date of handing-over of assets or documents to AO
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An Issue : Input tax credit on Goods or services or both used by registered person partly for effecting taxable supplies and party for effecting exempt supplies
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Claim made before CIT(A) without filing revised return need to be admitted as Equity demands that correct income of the assessee be ascertained.
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Commencement of actual production whether necessary for claiming depreciation?
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Filing Income Tax Returns beyond one year
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Interest on Enhanced Compensation u/s 28 of Land Acquisition Act, 1894 is Exempt u/s 10(37)?
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Charging section & computation provisions together constitute an integrated code: SC in B.C. Srinivasa setty case
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How to verify whether the customer is filing income tax returnor not – New facility for its verification of TDS Rate on cash withdrawal U/s 194N
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Capital gain exemption from the date of realization of sale proceeds and not from the date of conversion of capital assets in to stock in trade:
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Slump Sale: Nature of LTCG in such case is business only and accordingly, brought forward business loss can be set off against LTCG arising out of slump sale.
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Deduction towards payments made to retiring partners in the nature of compensation
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