IT JudgementMAT credit: Whether credit for surcharge and education cess on brought forward MAT credit is available ?7 years agoMAT credit: Whether credit for surcharge and education cess on brought forward MAT credit is available ? Short Overview : Though…
IT JudgementInterest and power subsidy to set up plant in backward region is Capital receipt or Revenue receipt?7 years agoInterest and power subsidy to set up plant in backward region is Capital receipt or Revenue receipt? IN THE CALCUTTA…
IT JudgementWhether the Appellate Tribunal has rightly allowed the respondent’s appeal to grant registration under Section 12A of the Act despite the fact that before the CIT , the respondent has failed to produce the details of donation received7 years agoWhether the Appellate Tribunal has rightly allowed the respondent’s appeal to grant registration under Section 12A of the Act despite…
NotificationMandatory to provide facility of payment by Debit card powered by RuPay, BHIM – UPI & UPI QR Code : Notification u/s 269SU issued7 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?7 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.7 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 20207 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.7 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 shares7 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 54.7 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 demonetisation7 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).7 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)7 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?7 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 2020-20217 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) – UCBs7 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 Analysis7 years agoBig 4 Audit firms maintains dominance in the audit of Listed Companies : NSE Analysis Big 4 Audit firms maintains…