Income Tax

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The expression ‘in connection with issue for public subscription of shares in or debentures of the company’, used in section 35D(2)(c) would include stamp duty payable by assessee on debenture issue. ... Read more..

Where assessee claimed loss from transaction in future and options (F&Os) and AO disallowed the same on allegation that broker through which assessee had carried out the transactions was indulged in p ... Read more..

Post-search statements recorded under section 133A could not be considered as incriminating material found during search and as regular assessment from the year under consideration remained unabated a ... Read more..

Goods and Services Tax

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Though inputs and output goods were same but the output supplies were made under a concessional notification due to which the rate of tax on output supplies is less than the rate of tax on inputs, ref ... Read more..

Hiring of buses to State undertaking for transport of passengers being covered under Entry No. 22 of NN 12/2017-CT(R) is exempt from levy of tax ... Read more..

Where show cause notice was issued without proper reasoning, inquiry or report, such show cause notice was vague and, therefore, entire proceedings carried on the basis of such vague show cause notice ... Read more..

Company and Corporate Laws

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Trial Judge passed a decree holding mother as owner of property by disregarding amendments made in sections 3 and 4, but she became absolute owner of the property, which was purchased in her name by h ... Read more..

Various proceedings were initiated against co-operative society and its group company regarding siphoning off funds of investors, which were pending before different NCLT Benches, therefore, in exerci ... Read more..

When the cheque was drawn not for the purpose of securing any debt or liability, but pursuant to an illegal contract of an agreement entered into between the complainant and the accused, it cannot be ... Read more..

Educational trust

Re-registration--Time limit

Section 12AB--Registered trust

Society running School Bus--Effect of Supreme Court judgment in New Noble case

Penalty under section 270A

Immunity therefrom-Income offered to tax post first notice

Corporate Taxation--Option under section 115BAA

Set of off of previous years losses

Tax deduction at source--Under section 195

Two purchasers--Need for separate TAN

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