Explore exemptions under capital gain with sections 54, 54B, 54D, 54EC, 54F, 54G, and 54GA. Eligibility, assets, limits, and lock-in periods analyzed.
Delay or non co-operation of petitioner in proceedings before first appellate authority is not germane to consideration of an application for condonation of delay by appellate Tribunal.
Delhi High Court overturns order rejecting GST appeal due to technical glitches preventing digital data access in GST portal. Full judgment details.
Explore the legal dispute between Kaarya Facilities and ITO over the interpretation of Section 36(1)(va). Due date for wages under scrutiny. ITAT Mumbai ruling analyzed.
Reassessment proceedings on the ground that assessee was one of the beneficiary of Client Code Modification (CCM) by some broker was quashed as there was no material to infer that such client code modification had been done with the malafide purpose of shifting the profit or evasion of the tax.
Jaipur ITAT directs CIT(A) in Zila Parisad Vs ACIT to permit taxpayer to file a revised appeal memo for correction of error in mentioning assessment year in Form No. 35
TDS was not to be deducted on payments to Manthan Systems Inc. (MSI) for sales commission under section 40(a)(i) as services rendered to assessee by the said Manthan Systems Inc. was not falling within the ambit of FTS or under Article 12 of the treaty, assessee was not liable to deduct TDS on the payment made to the MSI.
Analysis of ITAT Mumbai’s ruling on void-ab-initio notice under Section 148 & assessment order. Non-recording of satisfaction renders proceedings unsustainable.
Discover Central Bank’s Cent CA/CS/CMA scheme, offering attractive interest rates for finance professionals. Eligibility, benefits, and contact details provided.
Learn about Madras HC’s decision on service tax imposition without hearing, advising appellate recourse. Details of the case provided.
