Income Tax

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Where assessee had valid registration under section 12A in earlier years as apparent from records and further, the assessee applied for fresh registration under section 12A only because the earlier or ... Read more..

Nothing was discernible to show that assessee-society had made any attempt to prove genuineness of the donations as well as identity and creditworthiness of donors. No attempt was made either before ... Read more..

Provision of guarantee is one of the banking services provided by Scheduled Banks to assessee as per the norms of the RBI. It cannot be said to be a commission as intended to under section 194H of the ... Read more..

Other Taxes

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Wisdom of Committee of Creditors (CoC) is not supreme, Principle of Natural Justice will prevail over it. ... Read more..

The liability to tax under CGST /SGST Acts for works contract is determined by the time of supply of services in Section 13 read with section 31 i.e., the provisions pertaining to tax invoice. The tim ... Read more..

Where assessee was directed to pay tax for the period covered by provisional registration from 1-7-2017 to 9-3-2018 along with applicable interest under Form GST DRC-03 dealing with intimation of paym ... Read more..

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