Income Tax

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Where assessee claimed provision for expected losses on contract and it recognized revenue as well as expenses under contract on same methodology and the said provision was reversed in subsequent year ... Read more..

Assessment framed in the name of a non-existent entity/dead person would tantamount to jurisdictional defect, thus making it void-ab-initio. ... Read more..

Where tax liability involved in appeal filed before High Court was less than Rs. 1,00,00,000, the said appeal would not be maintainable as per Circular No. 17/2019. ... Read more..

Goods and Services Tax

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Where show cause notice was uploaded on portal but assessee could not respond to the same, as it was uploaded under different head, the assessee was to be granted another opportunity in the interest o ... Read more..

Where authority detained goods-in-question on the ground that the State e-Way bill was not present at the time of interception of goods, but the Central e-Way bill was accompanying with goods-in-quest ... Read more..

Where assessee carried out construction work under the Pradhan Mantri Gramin Sadak Yojna and paid GST at the rate of 12% on total value of work order, but subsequently, the GST authority fixed the GST ... Read more..

Company and Corporate Laws

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Petitioner was involved in fraud and siphoning off funds through use of multiple conduit companies and he had sizeable assets and properties, directly or indirectly, outside India in foreign jurisdict ... Read more..

Order of striking of name of company was set aside by NCLAT subject to comply of conditions for revival of the company, which was complied with by the company, filing of application by objectors in re ... Read more..

RoC initiated proceedings under section 206(4) against company and passed order of calling upon it to furnish various details, documents and information, but the order was passed only on basis of news ... Read more..


Accumulation of income upto 15% as per section 11(1)(a)

Failure to invest as per section 11(5)--Consequences thereof

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


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Judgments

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Articles & Queries

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Statutes

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Bare Acts