Article 226 of the Constitution of India confers very vide powers on High Courts to issue writs but this power is discretionary and the High Court may refuse to exercise the discretion if it is satisfied that the aggrieved person has adequate or suitable remedy elsewhere.
Understand the implications of Clause 44 of the Tax Audit Report. Learn about the requirements and consequences for entities registered or not under GST.
Understanding the power of summons under Section 70 of the GST Act and the guidelines for its issuance. Stay informed with our comprehensive blog post.
Interest on late payment of TDS u/s. 201(1A) is interest on income tax & such interest cannot be claimed as a deduction.
As per Section 199 r.w. Rule 37BA(3), credit for TDS shall be allowed by AO in the year when the income has been offered by the assessee.
AO get jurisdiction over return of income only upon service of section 143(2) notice, meaning thereby so AO cannot scrutinize return of income
SC held that practice of engaging workman by separate but consecutive appointment orders of short duration with a view to opposing workman’s claim is not recognised by clause (bb) of Section 2(oo) of Industrial Disputes Act 1947
If owner thinks that driver is competent to drive vehicle Its not expected from him to verify genuineness of driving license issued to driver
There was no need for filing this appeal due to subsequent ITAT order & Income Tax department expresses regret for filing infructuous appeal
Section 54 Cost of new residential house includes cost of land construction materials labour & other cost of construction of residential house
