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Citizenship (Amendment) Act and Rules

Income Tax

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Since in subsequent assessment year under similar facts, commission @0.5% of total deposits was added to income of assessee on the ground that assessee was an entry provider and allowed her bank accou ... Read more..

Loss suffered by assessee due to fluctuation of foreign exchange as on date of balance sheet in respect of purchase and sale of goods is an allowable expenditure under section 37(1). ... Read more..

Where CPC only acts as a facilitator to JAO and merely because assessees return was processed by CPC, the regular jurisdiction of JAO, would not be abridged and he would continue to hold the jurisdict ... Read more..

Goods and Services Tax

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

Where assessment order was passed against the assessee without considering the detailed reply submitted by it, the said order was cryptic and was liable to be set aside. ... Read more..

Cancellation of registration with retrospective effect without any cogent reason is contrary to provisions of section 29(2) of the CGST Act, 2017. ... Read more..

Company and Corporate Laws

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Show cause notice (SCN) was issued to transferor company for cancellation of its certificate of registration as commodity derivatives broker on the ground that it was not a fit and proper person, but ... Read more..

Single Judge passed order of transfer of winding up proceedings without any application for transfer to NCLT by any party and without considering the present stage of the proceedings, there was no cre ... Read more..

Statutory auditor issued audit report during holding or controlling shares of company, which was in violation of section 141(3)(d)(i), accounting standards were not also complied with by the auditor, ... Read more..

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

Charitable Trusts

Amount Invested as per Section 11(5) later on became irrecoverable

Charitable Trusts

Corpus Fund--Utilisation

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Bare Acts

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