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Amendments in scope of zero rated supply By CA Satyadev Purohit, Contributing Editor , Tax Publishers

TDS under section 194Q on purchase of goods - A very important proposal in Finance Bill 2021 By CA Dr. Nisha Bhandari, Senior Editor , Tax Publishers

Income Tax

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Where assessee, a non-resident company, not having any PE in India, sold its copy righted software licenses in India, whereby it did not transfer any right in respect of copyrighted article/computer b ... Read more..

It was admitted in the counter-affidavit itself that the assessee had cleared the dues and as on date no tax dues were payable in respect of previous financial years. Inasmuch as the tax has been subs ... Read more..

Where the assessee company was not using the assets for self use and assets were hired out for a fixed period, the assessee was entitled to depreciation on owned assets which were rented out to a thir ... Read more..

Goods and Services Tax

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Where assessee stated that of the two bank accounts attached of assessee, there was no substantial money therein on the date of attachment and he required funds for its day-to-day functioning and for ... Read more..

Petitioner shall make a comprehensive representation before the appropriate authority within two weeks from today ventilating the grievance. If such a representation is filed, the authority would cons ... Read more..

There was no provision under the Act which mandated that the goods should not be sold at price below the maximum retail price declared thereon. ... Read more..

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