Income Tax

View all

Where CIT(A) did not adjudicate assessees appeal on merits and relied solely on AOs order, it could be said that the assessee was deprived of a fair chance to present his case and accordingly, order o ... Read more..

Since there was sharp fall in duty draw back and export incentives in the year and the same was the main reason for fall in net profit ratio for the year vis-à-vis net profit rate declared in earlier ... Read more..

Where order under section 270AA was passed by AO, without considering the contentions of assessee, impugned order was liable to be set aside. ... Read more..

Goods and Services Tax

View all

Where assessee, in a commercial suit, wanted to examine an official from the concerned GST office to prove that no input tax credit was received by him, the Trial Court should have given one opportuni ... Read more..

Where assessment order was passed without assigning any reason and without considering assessees reply, the said order was liable to be set aside. ... Read more..

Where assessment order was passed without providing opportunity of hearing to assessee, the said order was liable to be set aside. ... Read more..

Company and Corporate Laws

View all

NCLT granted injunction in favour of shareholders against petitioners without assigning any reason, which was in violation of principles of natural justice, therefore, availability of remedy of appeal ... Read more..

Name of appellant was not included as part of coterie of individuals constituting will and mind of company, there were no specific imputations of wrong-doing or illegality on part of the appellant, th ... Read more..

NCLT directed liquidator to seek NoC from stock exchange before approval of scheme of arrangement for revival of company, but there was no requirement under Companies Act for obtaining prior NoC from ... Read more..


Accumulation of income upto 15% as per section 11(1)(a)

Failure to invest as per section 11(5)--Consequences thereof

Educational Institutions Approved Under Section 10(23C)(vi)

Whether Can Claim Exemption Under Section 10(23C)(iiiad)

TDS--Applicability of TDS Rates

As mentioned in DTAA or as per Finance Act

DTAA between India and USA

Treatment of salary earned in India and USA by a ordinary resident in India

Capital Gains

Exchange of old jewellery with new one without any bill or invoice--Cost of new jewellery more than exchanged one


390K +

Judgments

14K +

Articles & Queries

52K +

Statutes

334 +

Bare Acts