Receipt from sale of software as an end user is not taxable as Royalty: ITAT
Receipt from sale of software as an end user is not taxable as Royalty: ITAT ACIT,Circle-2(2),International Taxation, New Delhi…
Income Tax
No interest or penalty is leviable on wrong availment of ITC which was never utilised
No interest or penalty is leviable on wrong availment of ITC which was never utilised The Punjab and Haryana High…
If the case is selected for “limited scrutiny” no further enquiry can be made by the Commissioner in the revisional proceedings U/s 263 that is no way directly or indirectly connected with any of the aforesaid “limited scrutiny”: ITAT Surat
If the case is selected for “limited scrutiny” no further enquiry can be made by the Commissioner in the revisional…
Section 148 notice was void ab initio if no prima facie satisfaction recorded
Section 148 notice was void ab initio if no prima facie satisfaction recorded Case Name : AEP Investments (Mauritius)…
Revisionary Powers U/S 263 Can’t Be Exercised For Directing Fuller Inquiry Once Plausible View Taken By AO After Inquiry: Mumbai ITAT
Revisionary Powers U/S 263 Can’t Be Exercised For Directing Fuller Inquiry Once Plausible View Taken By AO After Inquiry: Mumbai…
Sale of Property by NRI & Income Tax Implication
Sale of Property by NRI & Income Tax Implication Query 1] I am an NRI & since last…
Kerala Garment Association decision to stop purchases from Micro & Small Enterprises
Kerala Garment Association decision to stop purchases from Micro & Small Enterprises Letter to suppliers signed_240210_133427 (1)
No GST Leviable On Lease Of Buses To Public Transport Department
No GST Leviable On Lease Of Buses To Public Transport Department The Andhra Pradesh Appellate Authority of Advance Ruling…
ITAT case on salary earned by the non resident outside India
ITAT case on salary earned by the non resident outside India Devi Dayal vs DCIT, 2024, Delhi ITAT (ITA…
Order quashing ITC claim without considering relevant documents is liable to be set aside.
Order quashing ITC claim without considering relevant documents is liable to be set aside. A recent ruling from the…
ITR From: 12 Changes in ITR – 6 for AY 2024-25
ITR From: 12 Changes in ITR – 6 for AY 2024-25 CBDT has notified Income-tax Return Form 6…
Input Tax Credit (ITC) on Flight Tickets
Input Tax Credit (ITC) on Flight Tickets The Goods and Services Tax, or GST for short, is an important…
Liberal interpretation should be made on what constitutes ‘genuine hardship’ for condoning delay in filing ITR: Bombay HC
Liberal interpretation should be made on what constitutes ‘genuine hardship’ for condoning delay in filing ITR: Bombay HC Facts:…
Attached property needs to be released, in case PMLA probe exceeds 365 days with no proceedings: Delhi HC
Attached property needs to be released, in case PMLA probe exceeds 365 days with no proceedings: Delhi HC …
Income Tax Department to waive off petty tax demands for 80 Lakh taxpayers on its own accord:
Income Tax Department to waive off petty tax demands for 80 Lakh taxpayers on its own accord: 1.The Central…
Timely Payments to MSME for Deduction under Income Tax Law: Confusion & Clarification
Timely Payments to MSME for Deduction under Income Tax Law: Confusion & Clarification Finance Act – 2023 has added…
CBDT notifies ITR Forms 1-6 for AY 2024-25, well in advance, to facilitate taxpayers & improve ease of filing!
CBDT notifies ITR Forms 1-6 for AY 2024-25, well in advance, to facilitate taxpayers & improve ease of filing! …
Refund of ITC cannot be refused if shipping bill details are not provided in GSTR 1.
Refund of ITC cannot be refused if shipping bill details are not provided in GSTR 1. Recently, 𝐭𝐡𝐞…
