Month: June 2022
1,514 articlesIncome Tax

Income Tax
Section 194R of Income Tax Act: TDS on perquisites or benefits on business & professions
Income Tax

Income Tax
No section 271(1)(c) penalty for additions upheld on estimation basis
Income Tax

Income Tax
Delay in filing of Form 10 – ITAT directs CIT(E) to re-examine the reasons for failure
Income Tax

Income Tax
No section 68 addition for Cost of purchase of penny stock shares
Income Tax

Income Tax
HC orders refund of demand adjusted in excess of 20% of disputed tax demands
Income Tax

Income Tax
Section 269SS & 269T not applicable to Cash Payment/receipt for purchase of land
Income Tax

Income Tax
No Deemed Dividend If Loans & Advances in Normal Business benefits both Payer & Payee
Income Tax

Income Tax
Section 194R TDS on benefits/perquisites provided in the course of business
Goods and Services Tax

Goods and Services Tax
Voluntary statements cannot constitute pre-show cause notice consultation
Income Tax

Income Tax
