IT Judgementother topicITAT can not pass an order in any manner it likes4 years agoITAT can not pass an order in any manner it likes Here is a classic example of ITAT resorting…
other topicUnion Budget-2023: Tax Amnesty Scheme in the pipeline?4 years agoUnion Budget-2023: Tax Amnesty Scheme in the pipeline? Amidst the increased revenue collection on the tax front, the…
Income Taxother topicSec 179 not followed, recovery cannot be made from the properties of the directors: Gujarat HC4 years agoSec 179 not followed, recovery cannot be made from the properties of the directors: Gujarat HC Devendra Babulal…
other topicLegality of demonetisation upheld by the Supreme Court:4 years agoLegality of demonetisation upheld by the Supreme Court: he Supreme Court Constitution Bench has upheld by 4:1 majority, the…
GSTIncome TaxThe PlanningCompliance Calendar for Jan- 23 Happy New Year4 years agoCompliance Calendar for Jan- 23 Happy New Year INCOME TAX ▪ 07th Jan 2023- Due date for TDS/TCS…
Other Source Of Incomeother topicPF ESIC adjustment vide 143(1) intimation is correct: Pune ITAT4 years agoPF ESIC adjustment vide 143(1) intimation is correct: Pune ITAT IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH…
other topicThe task of interpretation of a statutory enactment is not a mechanical task. It is more than a mere reading of mathematical formulae: Supreme Court4 years agoThe task of interpretation of a statutory enactment is not a mechanical task. It is more than a mere reading…
other topicWhether the amount paid to clear the bank mortgage of the previous owner is deductible while computing capital gain?4 years agoWhether the amount paid to clear the bank mortgage of the previous owner is deductible while computing capital gain? There…
other topicConsequences if the CA uploads audit report without UDIN or fails to update the UDIN within 15 calendar days4 years agoConsequences if the CA uploads audit report without UDIN or fails to update the UDIN within 15 calendar days …
TDSUnion Budget-2023: TDS on Sale of Shares & Mutual Funds4 years agoUnion Budget-2023: TDS on Sale of Shares & Mutual Funds Budget time is back and now Budget 2023 may…
other topicSupreme Court dismisses pleas challenging 2016 Demonetisation4 years agoSupreme Court dismisses pleas challenging 2016 Demonetisation The Court held that there was a reasonable nexus to bring such…
other topicPenalty imposed under section 271AAB quashed as the notice issued u/s. 274 r.w.s 271AAB was defective. 4 years agoPenalty imposed under section 271AAB quashed as the notice issued u/s. 274 r.w.s 271AAB was defective. ITAT Kolkata in…
other topicIf 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 Court4 years agoIf the plain literal interpretation of a statutory provision produces a manifestly absurd and unjust result, the Court may modify…
other topicIn respect of agreement to sell for transfer of an asset has been executed before 2013, the provision of section 43CA(4) will not be applicable4 years agoIn respect of agreement to sell for transfer of an asset has been executed before 2013, the provision of section…
other topicITAT denies exemption to a charitable trust charging patients at market rates4 years agoITAT denies exemption to a charitable trust charging patients at market rates Fernandez Foundation, Hyderabad (ITA No.1884 & 1885/Hyd/2019…
Business/Professionother topicValidity of addition done pursuant to the statements of the third party without any incriminating material4 years agoValidity of addition done pursuant to the statements of the third party without any incriminating material Here is…
other topicEU adopts global minimum tax of 15% on corporates:4 years agoEU adopts global minimum tax of 15% on corporates: European Union (EU) member states achieved a historic breakthrough, by…
GSTother topicBJP CA Cell representation for one time GST Amnesty Scheme4 years agoBJP CA Cell representation for one time GST Amnesty Scheme Date: 16/12/2022 Smt. Nirmala Sitharaman Madam, Honorable Finance…