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Bharatiya Nagarik Suraksha Sanhita
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Citizenship (Amendment) Act and Rules

Income Tax

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As there was sufficient cause for not preferring the appeal within the prescribed limitation period, the delay in filing the appeal was condoned. ... Read more..

Where assessee-employee received impugned amount as per "Deed of full and complete release and agreement on trade secrets and confidentiality", containing non-compete clause, the said amount was not t ... Read more..

Once it came to a categorical finding that impugned amount represented alleged bogus purchases from bogus suppliers, it was not incumbent to restrict the addition of said bogus purchases. ... Read more..

Goods and Services Tax

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Where opportunity of hearing provided by the authorities was scheduled before the assessee had a chance to file its reply to show cause notice, the same was against the principles of natural justice. ... Read more..

Where the vehicle carrying goods accompanied with relevant invoices and e-Way bill, and there was no mens rea for evasion of tax, penalty imposed under section 129(3) of UPGST Act upon assessee was li ... Read more..

Existence of mens rea to evade tax is essential for imposition of penalty under section 129(3) of the CGST Act, 2017. ... Read more..

Company and Corporate Laws

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Secretary of Society filed petition to reopen complaint and conduct a disciplinary enquiry against firm even after the death of auditor, but the firm was not members of ICAI and disciplinary proceedin ... Read more..

Complainant filed complaint against KSRTC for charging of exorbitant fares, which was in violation of section 4, but the fares were fixed by KSRTC in accordance with Notification, there appeared no di ... Read more..

Petitioner played a vital role in making complainant meet with other co-accused whereby a sum were extorted by all co-accused from the complainant, but the petitioner got a cut of Rs. 30,000, there wo ... 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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