Circular No. 158/14/2021-GST Dated September 6th

Recent Posts

• Transfer of Depreciable Assets: Tax rate prescribed U/s 112 is applicable even if it is deemed to be taxed as short-term capital gains U/s 50.
• ITAT Delhi Sets Aside Reassessment over Missing Section 143(2) Notice
• Remuneration and interest of a partner from partnership firm not covered U/s 44AD: Madras HC
• An incorrect assumption of facts makes the entire reopening process legally untenable: ITAT Deharaudun
• A Short overview of the laws related to ITC under GST
• ITAT directed CIT (E) for giving Permanent Registration as procedural non-compliance with state law doesn’t automatically imply non-genuineness of charitable activity.
• Costlier Watch, Home Theatre, Sunglasses, etc now liable for TCS
• Power under section 245(2) to withhold refunds: An Overview
• Form 10AB with condonation option now available on e-filing portal
• GST not includible in Gross Receipts for Income Computation U/S 44BB: ITAT Mumbai