Income Tax

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Where AO issued notice under section 153C to re-assess income of assessee for the assessment 2019-20 on the basis of information received from AO of searched person, which was pertaining to financial ... Read more..

Where original return was filed by assessee within the due date under section 139(1) and AO also accepted the revised return filed by assessee, wherein it made the claim of deduction under section 10B ... Read more..

Where assessee purchased immovable property valued at Rs. 1,36,26,000, however, while furnishing AIR information, the Sub Registrars office wrongly mentioned the value of property as Rs. 1,36,26,000 i ... Read more..

Goods and Services Tax

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Where assessees rectification application came to be rejected by order with direction upon him to file an appeal and despite the assessee filing the appeal, the same was rejected on the ground of limi ... Read more..

Where assessee missed the Show Cause Notice and did not file reply to the said SCN as the same was issued almost four years after the assessment year period had lapsed, the order was liable to be set ... Read more..

Where assessee did not get proper opportunity to be heard and no reply to the Show Cause Notice was filed by him, however, the cancellation order wrongly recorded that a reply was filed, the assessee ... Read more..

Company and Corporate Laws

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Appellant filed an investigation petition under section 213(b) against company, but he was not a member of the company, therefore, he could not allege business of the company was being conducted in a ... Read more..

Appellant sought for a decree of permanent injunction against company and its agents from transferring any tenancy right in favour of any new tenant in respect of property described in plaint, but he ... Read more..

The Resolution Plan as approved by the CoC under section 30(4) meets the requirements as referred to in section 30(2), it shall, by order, approve the resolution plan which shall be binding on the cor ... Read more..


Capital Gains

Adjustment of Basic Exemption Limit Against Short-term Capital Gain

TDS and TCS

Failure to deduct tax under section 194Q

Capital Gains

Computation of capital gain vis-a-vis indexation--Investment in section 54EC Bonds

Capital Gains

Transfer of agricultural land on which no agricultural activities carried out--Exemption whether available

Charitable Trust

Registration under section 12AB or Approval under section 10(23C)(vi)--Gross Receipts likely to exceed Rs. 5 Crore limit

Capital Gains

Taxability of Transferable Development Rights (TDR)


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Statutes

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