Month: September 2024
1,117 articlesIncome Tax
Income Tax
Tax Liability on Capital Gains Arises in Year of Possession, Not Occupancy Certificate
Income Tax
Income Tax
No Retrospective Application of 2022 Amendment to Section 14A
Income Tax
Income Tax
Amount Received from US Broadcasting Company Not Taxable as “Royalty” Under India-US DTAA
Income Tax
Income Tax
Interest u/s. 234A waived as circumstances beyond assessee’s control disabled timely return filing
Custom Duty
Custom Duty
Customs recovery proceedings against dead person unsustainable: Delhi HC
Income Tax
Income Tax
Initiation of recovery proceedings based on ex-parte order unsustainable: Madras HC
Income Tax
Income Tax
Non-issuance of notice u/s. 143(2) prior to finalizing re-assessment vitiates entire proceeding: ITAT Chennai
Income Tax
Income Tax
Reinitiating reassessment on same set of reasons on which assessment already concluded is unsustainable
Income Tax
Income Tax
Deduction u/s. 80P(2)(d) admissible on interest earned from investment with Co-operative Banks: ITAT Mumbai
Goods and Services Tax
Goods and Services Tax
Works Contract Prior to 11.05.2002 Outside Central Sales Tax Act: Madras HC
Goods and Services Tax
Goods and Services Tax
Madras HC Sets Aside GST Notice Over One-Day GSTR-3B Filing Delay
Income Tax
Income Tax
Trust Withdraws Appeal filed with ITAT After Section 12A Registration Approval
Income Tax
Income Tax
TPO must justify altering the previously accepted position on comparables
Income Tax
Income Tax
