Income Tax

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Entire investments were shown in the balance sheet of assessee and it was filed during the course of assessment proceedings. Thus, all the required facts based on which addition was made, were fully d ... Read more..

There were certain additions in the capital account of assessee on account of merger of the personal assets and liabilities with the proprietary concern. All the assets and liabilities were pertaining ... Read more..

Had search not been conducted, assessee would not have been disclosed income and thus, it was a case of misreporting of income as per section 270A(9) and AO rightly levied penalty @200% of the amount ... Read more..

Goods and Services Tax

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Supply of busses to State undertaking for transport of passengers is renting of vehicle service which is included in giving on hires service that is covered under Entry No. 22 of Notification No. 12/2 ... Read more..

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..

Where order passed by assessee was in violation of principle of natural justice i.e. without providing opportunity of being heard and was passed ex-parte without assigning sufficient reasons, such an ... Read more..

Company and Corporate Laws

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Application under section 9 is allowable where the prescribed conditions like existence of debt, default on part of corporate debtor, absence of pre-existing dispute, serving of demand notice, filing ... Read more..

The application under section 9 for initiating CIRP is acceptable where the operational debt and its default on part of corporate debtor are proved. ... Read more..

The application under section 9 for initiating CIRP is allowable where the prescribed conditions for filing of application are fulfilled like serving of notice, filing of application within limitation ... Read more..

Charitable Trusts

Corpus Fund--Utilisation


Non-filing of return--Purchase of immovable property


Unregistered--Tax thereof


Deduction under section 36(1)(va)--ESI/PF--Applicability of amendment

Charitable Trusts

Exemption under section 11--Delay in filing Form No. 10B

Income--Card Games


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Articles & Queries

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Bare Acts

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