Explore the tax implications of Corporate Social Responsibility (CSR) in India. Understand how CSR expenses impact deductions, taxes, and financial compliance.
Under section 45 of PMLA Act, the extent of involvement of the persons falling in such category in the alleged offences, the nature of evidence collected by the investigating agency etc., would be material considerations.
In this article, we delve into the provisions of TDS as per Section 51 of the GST Act, shedding light on key aspects such as applicability, rates, persons liable to deduct TDS, and the procedural intricacies involved.
ITAT Kolkata held that education cess is not allowable expenditure under section 37(1) of the Income Tax Act.
ITAT Chennai held that reopening after expiry of 4 years, without establishing any failure on part of the assessee to disclose any material facts necessary for its assessment, is bad-in-law and liable to be quashed.
Learn how to navigate SAMAY Dashboard efficiently as a Chief Commissioner/Commissioner or ADG/DG. Streamline order management, update statuses, and generate performance reports effortlessly.
Explore how CBIC is tackling delays in litigation with an ICT initiative approved by the Supreme Court. Learn about the strategies, progress, and future plans.
West Bengal GST update: E-Way Bill requirement raised to Rs. 1,00,000+, and no E-Way Bill needed for job work. Notification 03/2023-C.T./GST abeyance details.
Explore exemption under Entry No. 14 for machining of rails in case of Voestalpine VAE VKN India Pvt. Ltd. vs. Commissioner of Central Excise. Detailed analysis and legal insights.
Explore constitutional provisions related to taxation in India. From Article 265 to Article 277, understand legal framework governing taxes and their impact on nation’s fiscal policies.
