Income Tax

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Even if assessee voluntarily disclosed a sum subsequent to search and offered the same to tax, since the said sum was not disclosed in original return; penalty levied under section 271(1)(c) was justi ... Read more..

Where assessee-company failed to deduct tax at source on work contract payment made by it; AO was justified in making disallowance under section 40(a)(ia). ... Read more..

If payee has taken into consideration, the amounts received by payer in their return of income and paid taxes on such amounts, the payer-assessee cannot be treated as an assessee in default under sect ... Read more..

Goods and Services Tax

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Where assessee was not given fair opportunity to respond to show cause notice issued under section 74(1) and intimation in Form GST DRC-01A, order passed under section 74(9) of UGST/CGST Act was to be ... Read more..

Cancellation of GST registration with retrospective effect without any specific reason was contrary to provisions of section 29 of the CGST Act, 2017. ... Read more..

Where demand order was passed without giving adequate opportunity of hearing to the assessee, the same was against the principles of natural justice. ... Read more..

Company and Corporate Laws

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The provisions of the Code authorize the Adjudicating Authority for extension of CIRP period upto 330 days. Extension beyond 330 days would be permissible upon satisfaction of the condition precedent ... Read more..

As per section 141, cheque holder is only supposed to have knowledge of person in charge of company, petitioner could not show any sterling material that he was not really concerned with issuance of c ... Read more..

Bidders were involved in identical bids in violation of section 3, they had not only cooperated but also had even admitted their respective role in tenders, as per section 27, CCI rightly directed the ... Read more..


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

Reassessment

Non-filing of return--Purchase of immovable property


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