NotificationMandatory to provide facility of payment by Debit card powered by RuPay, BHIM – UPI & UPI QR Code : Notification u/s 269SU issued6 years agoMandatory to provide facility of payment by Debit card powered by RuPay, BHIM – UPI & UPI QR Code :…
Income TaxLong Term Capital gain arising from sale of many properties and invested in just one House property: Whether capitalgain Admissible?6 years agoLong Term Capital gain arising from sale of many properties and invested in just one House property: Whether capitalgain Admissible?…
IT Judgement1st proviso to section 98(2) prohibits Authority of Advance Ruling from admitting any application where the question raised is already pending.6 years ago1st proviso to section 98(2) prohibits Authority of Advance Ruling from admitting any application where the question raised is already…
Income TaxPenalty @ Rs. 5,000/_ for not providing the facility of payment by electronic mode u/s 269SU : Applicability deferred from 1st Jan 2020 to 1st Deb 20206 years agoPenalty @ Rs. 5,000/_ for not providing the facility of payment by electronic mode u/s 269SU : Applicability deferred from…
GSTNotificationConditions of use of amount available in electronic credit ledger.6 years agoConditions of use of amount available in electronic credit ledger. Conditions of use of amount available in electronic credit ledger.
IT JudgementValidity of Reassessment notice u/s 148 on the basis of Investigation report revealing non-disclosure of capital gain on sale of shares6 years agoValidity of Reassessment notice u/s 148 on the basis of Investigation report revealing non-disclosure of capital gain on sale of…
Income TaxIT JudgementDisallowance of deduction claimed u/s 54F & deduction u/s 54.6 years agoDisallowance of deduction claimed u/s 54F & deduction u/s 54. Abodh Borar, Faridabad vs Ito, Faridabad on 18 November, 2019…
IT JudgementComplete Case of Agson Global Pvt. Ltd Vs. ACIT (Delhi ITAT) which deleted additions of cashdeposits during demonetisation6 years agoComplete Case of Agson Global Pvt. Ltd Vs. ACIT (Delhi ITAT) which deleted additions of cashdeposits during demonetisation [ITA No.…
IT JudgementTaxing authorities are entitled to look into the surrounding circumstances to find out the reality and the matter has to be considered by applying the test of human probabilities – SC in Sumati Dayal vs Commissioner Of Income-Tax 214TR 801 (SC).6 years agoTaxing authorities are entitled to look into the surrounding circumstances to find out the reality and the matter has to…
Income TaxTheory of Human Probability as laid down in Commissioner Of Income-Tax, West vs Durga Prasad (1971) 82 ITR 540 (SC)6 years agoTheory of Human Probability as laid down in Commissioner Of Income-Tax, West vs Durga Prasad (1971) 82 ITR 540 (SC)…
Income TaxCash Deposits out of the cash withdrawn earlier – Whether can be treated as Income?6 years agoCash Deposits out of the cash withdrawn earlier – Whether can be treated as Income? With the flow of data…
CircularEmpanelment of Chartered Accountant firms/LLPs for the year 2020-20216 years agoEmpanelment of Chartered Accountant firms/LLPs for the year 2020-2021 57807pdc47093
Income TaxReporting of Large Exposures to Central Repository of Information on Large Credits (CRILC) – UCBs6 years agoReporting of Large Exposures to Central Repository of Information on Large Credits (CRILC) – UCBs NOTI125C649371DEA2C4DA3AE763AA5E1311603
Income TaxBig 4 Audit firms maintains dominance in the audit of Listed Companies : NSE Analysis6 years agoBig 4 Audit firms maintains dominance in the audit of Listed Companies : NSE Analysis Big 4 Audit firms maintains…
CircularIncome TaxIntroduction of a new type of semi-closed Prepaid Payment Instrument (PPI) – PPIs upto ₹ 10,000/- with loading only from bank account6 years agoIntroduction of a new type of semi-closed Prepaid Payment Instrument (PPI) – PPIs upto ₹ 10,000/- with loading only from bank account…
CircularGSTStandard Operating Procedure to be followed in case of non-filers of returns – reg6 years agoStandard Operating Procedure to be followed in case of non-filers of returns – reg circular-cgst-129
IT JudgementAddition under section 68 is not sustainable if there is a clear lack of inquiry on the part of AO: ITAT Delhi6 years agoAddition under section 68 is not sustainable if there is a clear lack of inquiry on the part of AO:…