Day: June 22, 2022
101 articlesCorporate Law
Corporate Law
Article 20 & Section 6 of General Clauses Act cannot applied to terms & conditions of a non statutory contract
Excise Duty
Excise Duty
No Penalty If Cause of Action Itself Does Not Survive
Income Tax
Income Tax
Guidelines – Section 194S TDS on payment for virtual digital asset
Income Tax
Income Tax
Section 40(a)(ia) Disallowance justified for failure to deduct section 194A TDS
Service Tax
Service Tax
Expenses reimbursed to CA Firm not subject to Service Tax
Income Tax
Income Tax
Late deposit of employees’ contribution of PF deposited before due date of filing ITR allowable
Income Tax
Income Tax
Section 50C not applies to transfer of Leasehold Right in Land or Building or both
Income Tax
Income Tax
ITAT deletes addition for cash deposit during demonetisation out of Cash withdrawal
Income Tax
Income Tax
Section 263 jurisdiction not invocable if order passed by AO not prejudicial to interest of revenue
Income Tax
Income Tax
ITAT imposes cost on appellant for non-appearance before AO
Income Tax
Income Tax
Section 271(1)(c) penalty quantification dependent upon additions to income
Income Tax
Income Tax
Not striking off irrelevant matter vitiate penalty proceedings
Income Tax
Income Tax
ITAT condones delay in appeal fling due to outbreak of COVID
Income Tax
Income Tax
