Day: June 27, 2022
55 articlesIncome Tax

Income Tax
Section 80G(5)(vi) ITAT allows delayed submission of documents due to Covid
Income Tax

Income Tax
HC cannot be called upon to reexamine the facts or to re-appreciate the tenor & ambit of documents
Income Tax

Income Tax
No penalty for Deduction reduced on account of interpretative process
Income Tax

Income Tax
TCS credit shall be given to person from whom tax has been collected
Income Tax

Income Tax
Reassessment based on Materials already available during Regular Assessment is invalid
Income Tax

Income Tax
Section 11(2) deduction cannot be disallowed by 143(1)(a) adjustment
Income Tax

Income Tax
No addition on account of capital gain in case of a null and void transfer
Income Tax

Income Tax
Simplified FAQs on TDS under section 194S of Income Tax Act, 1961
Income Tax

Income Tax
No incriminating material during search, no addition u/s 69
Company Law

Company Law
Filling of DPT -3 for Deposits by Corporates in India
Income Tax

Income Tax
Share of profit, as per LLP agreement, exemption u/s 10(2A) available
Income Tax

Income Tax
Invoking section 263, for comprehensive inquiry made by AO, unsustainable
Income Tax

Income Tax
When property is vacant, rent is to be calculated under section 23(1)(a)
Income Tax

Income Tax
