other topicCategories of person who are required to file NFRA Annual Returns1 Dec 20220Categories of person who are required to file NFRA Annual Returns NFRA Annual Return to be filed by 30th…
other topicDelhi HC refers matter to larger bench to decide writ jurisdiction in faceless assessment if AO located outside Delhi30 Nov 20220Delhi HC refers matter to larger bench to decide writ jurisdiction in faceless assessment if AO located outside Delhi …
TDSTDS U/s 194Q required even if the seller has done TCS U/s 206C(1H): Need for amendment in Income Tax Act in view of the SC ruling in Ahmedabad Urban Development Authority28 Nov 20220TDS U/s 194Q required even if the seller has done TCS U/s 206C(1H): Need for amendment in Income Tax Act…
other topicCirculars are binding upon departmental authorities only if they advance a proposition within the framework of the statutory provision: Supreme Court 28 Nov 20220Circulars are binding upon departmental authorities only if they advance a proposition within the framework of the statutory provision: Supreme…
TDSLiability of TDS payment cannot be shifted by Mutual Agreement28 Nov 20220Liability of TDS payment cannot be shifted by Mutual Agreement Query 1] I had purchased a flat last year in…
Articleother topicAn Apt Pre-Budget Memorandum 2023-24 By Chartered Accountants Association Surat26 Nov 20221 CommentAn Apt Pre-Budget Memorandum 2023-24 By Chartered Accountants Association Surat Pre-Budget Memorandum 2023-24-compressed
other topicRevaluation of the Asses by the partnership firm attracts Capital Gain Tax: Supreme Court25 Nov 20220Revaluation of the Asses by the partnership firm attracts Capital Gain Tax: Supreme Court The law takes its own…
other topicAgricultural land converted into non agricultural merely for facilitating sale is not a capital asset: ITAT Bangalore24 Nov 20220Agricultural land converted into non agricultural merely for facilitating sale is not a capital asset: ITAT Bangalore Shri Kamanahalli…
other topicED has power to attach properties even in the case of moratorium under IBC: Delhi HC23 Nov 20220ED has power to attach properties even in the case of moratorium under IBC: Delhi HC Rajiv Chakraborty, RP…
other topicAn Overview of the Recent ROC Penalty / Charges orders:21 Nov 20220An Overview of the Recent ROC Penalty / Charges orders: ROC Ahmedabad imposed a penalty of Rs 6 lakhs…
other topicNo Sec. 69 additions in hands of director merely because Co. used his PAN to purchase land: ITAT17 Nov 20220No Sec. 69 additions in hands of director merely because Co. used his PAN to purchase land: ITAT ITO…
other topicLegal exp. incurred for directors can’t be treated as personal without examining outcome of proceedings17 Nov 20220Legal exp. incurred for directors can’t be treated as personal without examining outcome of proceedings Kalaignar TV (P.) Ltd.…
other topicPayment for Services provided by Marketing Partner to the assessee in software business amounts to FTS: ITAT17 Nov 20220Payment for Services provided by Marketing Partner to the assessee in software business amounts to FTS: ITAT M/s.Sunsmart Technologies…
TDSTDS has to be deducted in the case of supplementary commission of travel agents: SC17 Nov 20220TDS has to be deducted in the case of supplementary commission of travel agents: SC Singapore Airlines Ltd (Civil…
other topicGuidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709- 32710/2018, order dated 22.07.2022 & 02.09.202210 Nov 20220Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of…
other topicCan an investigating officer ask for mobile or email password during an investigation?8 Nov 20220Can an investigating officer ask for mobile or email password during an investigation? Article 20(3) of the Constitution provides…
other topicStatutory and Tax Compliance Calendar for November 20228 Nov 20220Statutory and Tax Compliance Calendar for November 2022 Income Tax Income Tax return FY 2021-22(AY 2022-23) 7-Nov-22 “Due date…
TDSTDS APPLICABILITY ON CASH WITHDRAWAL5 Nov 20220TDS APPLICABILITY ON CASH WITHDRAWAL (The author is an articled assistant at SSRPN & Co., she can be approached…