ITAT Bench : Summer schedule of non bench Sitting of ITAT
ITAT Bench : Summer schedule of non bench Sitting of ITAT ITAT Bench : Summer schedule of non bench…
Income Tax
Agricultural income during demonetisation under I-T Scanner
Agricultural income during demonetisation under I-T Scanner Demonstration cash deposit is under deep scrutiny. Even though Income Tax (IT)…
No cancellation of registration as cash deposited in old denomination notes was from fees collected from students
No cancellation of registration as cash deposited in old denomination notes was from fees collected from students IT: Where registration…
Interesting case : Sending of notice to old address of assessee in a mechanical way would result in proceeding as null and void
Interesting case : Sending of notice to old address of assessee in a mechanical way would result in proceeding as…
Transfer of shares without filing of share certificates is invalid under the Cos. Act
Transfer of shares without filing of share certificates is invalid under the Cos. Act CL : Shares can be transferred…
Sec. 271AAA penalty deleted as assessee disclosed manner of earning undisclosed income; SLP dismissed
Sec. 271AAA penalty deleted as assessee disclosed manner of earning undisclosed income; SLP dismissed IT: Where High Court upheld…
Transfer of shares could not be tantamount to transfer of assets of company: HC
Transfer of shares could not be tantamount to transfer of assets of company: HC CL : Shares of a company…
Notice issued on dead person was invalid, such notice could not bind legal heirs unless proper notice was issued on them
Notice issued on dead person was invalid, such notice could not bind legal heirs unless proper notice was issued on…
Non-production of directors of subscriber companies & validity of addition under section 68
Non-production of directors of subscriber companies & validity of addition under section 68 Overview : When identity and creditworthiness of…
Applicability of TDS on boarding and lodging expenses of auditors borne by assessee
Applicability of TDS on boarding and lodging expenses of auditors borne by assessee Overview : Where payment for boarding and…
Order No. 49 of 2019- Promotion in the grade of Pr. CCIT
Order No. 49 of 2019- Promotion in the grade of Pr. CCIT Office Order No. 49 of 2019 Consequent upon…
Changes in Name Approval Rules released by MCA vide Notification Dated 10th May 2019 !
Changes in Name Approval Rules released by MCA vide Notification Dated 10th May 2019 ! Companies IncorporationFifth AmendmentRules_12052019
General Circular on ADT-1 filed through GNL-2
General Circular on ADT-1 filed through GNL-2 For ADT-1 filed as attachment in GNL-2_ during 01/04/2014 to 20/10/2014, One time…
Deduction u/s 54EC & Computation of six months period
Deduction u/s 54EC & Computation of six months period Overview: Date of transfer of property to compute the six-months period…
U/s 101 of Evidence Act, 1972, the onus is on the assessee to prove that the LTCG is genuine.
U/s 101 of Evidence Act, 1972, the onus is on the assessee to prove that the LTCG is genuine. CITATION:…
Interesting case: Interest recovered directly from bank account through electronic clearing system is also liable for TDS
Interesting case: Interest recovered directly from bank account through electronic clearing system is also liable for TDS Overview : Tax…
No addition could be made in Assessment u/s 153A if No incriminating material found
No addition could be made in Assessment u/s 153A if No incriminating material found Overview : As assessment for…
CBDT dedicates 16th May to 31st May forexpeditious disposal of taxpayer’s claims for appeal effect & rectification.
CBDT dedicates 16th May to 31st May forexpeditious disposal of taxpayer’s claims for appeal effect & rectification. CBDT To Pr.CIT…
