Effective study strategies for CS students, including overcoming challenges like lack of focus and poor presentation. Learn tips for better preparation and exam performance.
This article explores the GST implications and legal challenges surrounding the transfer of development rights (TDR), including valuation rules and court judgments.
The SEZ Act, 2005, prevails over the Customs Act, 1962, ensuring no export duty is levied on goods transferred from Domestic Tariff Area to Special Economic Zone units.
The Gujarat High Court is hearing a petition from the Chartered Accountants Association regarding persistent glitches on the new Income Tax Portal. The petition alleges that the portal’s technical failures, delayed release of forms, and numerous validations have caused significant hardship to taxpayers and professionals, leading to a truncated compliance window and potential penalties.
ITAT Jaipur ruled that merely possessing registered property deeds cannot be treated as incriminating material under Sections 153A/153C of Income Tax Act.
Income surrendered during survey and accounted as business income should not attract section 115BBE rates, clarifying application of sections 69, 69A, and 69B.
