Consequences if the CA uploads audit report without UDIN or fails to update the UDIN within 15 calendar days
Consequences if the CA uploads audit report without UDIN or fails to update the UDIN within 15 calendar days …
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Union Budget-2023: TDS on Sale of Shares & Mutual Funds
Union Budget-2023: TDS on Sale of Shares & Mutual Funds Budget time is back and now Budget 2023 may…
Supreme Court dismisses pleas challenging 2016 Demonetisation
Supreme Court dismisses pleas challenging 2016 Demonetisation The Court held that there was a reasonable nexus to bring such…
Penalty imposed under section 271AAB quashed as the notice issued u/s. 274 r.w.s 271AAB was defective.
Penalty imposed under section 271AAB quashed as the notice issued u/s. 274 r.w.s 271AAB was defective. ITAT Kolkata in…
If the plain literal interpretation of a statutory provision produces a manifestly absurd and unjust result, the Court may modify the language used by the Legislature or even “do some violence” to it, so as to achieve the obvious intention of the Legislature: Supreme Court
If the plain literal interpretation of a statutory provision produces a manifestly absurd and unjust result, the Court may modify…
In respect of agreement to sell for transfer of an asset has been executed before 2013, the provision of section 43CA(4) will not be applicable
In respect of agreement to sell for transfer of an asset has been executed before 2013, the provision of section…
ITAT denies exemption to a charitable trust charging patients at market rates
ITAT denies exemption to a charitable trust charging patients at market rates Fernandez Foundation, Hyderabad (ITA No.1884 & 1885/Hyd/2019…
Validity of addition done pursuant to the statements of the third party without any incriminating material
Validity of addition done pursuant to the statements of the third party without any incriminating material Here is…
EU adopts global minimum tax of 15% on corporates:
EU adopts global minimum tax of 15% on corporates: European Union (EU) member states achieved a historic breakthrough, by…
BJP CA Cell representation for one time GST Amnesty Scheme
BJP CA Cell representation for one time GST Amnesty Scheme Date: 16/12/2022 Smt. Nirmala Sitharaman Madam, Honorable Finance…
Whether TDS is required on entire amount even if the difference between actual sale consideration & stamp duty valuation is less than10%?
Whether TDS is required on entire amount even if the difference between actual sale consideration & stamp duty valuation is…
Saving surcharge on income tax by way of having the Partnership Firm:
Saving surcharge on income tax by way of having the Partnership Firm: Partnership firm is one of the most…
Condition of Proving ‘Source of Source of Funds’ under 68 not applicable to Non-Residents: ITAT
Condition of Proving ‘Source of Source of Funds’ under 68 not applicable to Non-Residents: ITAT Facts: ITA Nos.1441…
Mumbai ITAT in Kalpesh Synthetics Pvt Ltd vs. Validity of disallowance U/s 36(1)(va) while processing the return U/s 143(1)(a)
Mumbai ITAT in Kalpesh Synthetics Pvt Ltd vs. Validity of disallowance U/s 36(1)(va) while processing the return U/s 143(1)(a) CPC while…
Disallowance of Employee Share of PF/ESIC U/s 36(1)(va) is not permissible U/s 143(1)(a) as it cannot fall within the ambit of prima-facie adjustments: Mumbai ITAT
Disallowance of Employee Share of PF/ESIC U/s 36(1)(va) is not permissible U/s 143(1)(a) as it cannot fall within the ambit…
Whether TDS is required to be done on the actual transaction value or on the stamp duty valuation is one of the most common question often asked by the taxpayers?
Whether TDS is required to be done on the actual transaction value or on the stamp duty valuation is one…
Pre-Budget Memorandum by ICAI
Pre-Budget Memorandum by ICAI PRE-BUDGET MEMORANDUM – 2023_compressed
Section 274 provides for the procedure to be followed while imposing the penalty – Non-compliance make the notice defective
Section 274 provides for the procedure to be followed while imposing the penalty – Non-compliance make the notice defective …
