Day: November 17, 2022
56 articlesIncome Tax
Income Tax
Company not opted for liquidation in impugned year hence disallowance of expense unjustified
Income Tax
Income Tax
Reassessment due to change of opinion is impermissible
Income Tax
Income Tax
Legal/ professional expense for opinion about prospective investment is not capital expenditure
Income Tax
Income Tax
Merely filing of VAT returns cannot be held to establish genuineness of transaction
Income Tax
Income Tax
Corpus donations received by unregistered Trusts are not taxable
Income Tax
Income Tax
Rule 37BA(3)(ii) allows splitting up of TDS amount over a number of years if corresponding income is assessable over a number of years
Income Tax
Income Tax
Additional evidences having crucial bearing should not be rejected on technicalities
Income Tax
Income Tax
What is scrap for one person could be a useful product for another – TCS not deductible
Income Tax
Income Tax
Assessment order void if notice was not served on relevant address
Excise Duty
Excise Duty
Appeal cannot be dismissed for mere withdrawal of SVLDRS Application
Income Tax
Income Tax
If appeal is pending before CIT (A), exercise of section 263 jurisdiction by PCIT would be barred
Goods and Services Tax
Goods and Services Tax
GST Annual Return: GSTR-9 to Allow ITC Claims & Amendment of Invoices till 30th November 2022
Fema / RBI
Fema / RBI
FDI In India: Company or LLP?
Income Tax
Income Tax
