Income Tax

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Where DRP clearly directed the AO/TPO to net off the payables and charge interest on net receivables, however, the same had not been done by AO/TPO, impugned issue was remanded to AO/TPO to properly a ... Read more..

Where Revenue did not consider taxability of loan waived in terms of provisions of section 41(1), impugned matter needed reconsideration particularly as to under which section the benefit accruing to ... Read more..

Where assessee made cash deposits into bank account, which were reflected in its balance sheet and books were audited and assessee also furnished tax audit report, impugned addition under section 69A ... Read more..

Goods and Services Tax

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Where revenue authority failed to closely examine documents submitted by assessee viz. purchase invoices, e-Way bills, bank statements, etc., the assessment order passed against assessee was to be set ... Read more..

Where assessee could not file reply to show cause notices due to serious accident of Managing Director of the company, the assessment order passed against the assessee was liable to be set aside. ... Read more..

Where assessment order was passed without giving opportunity of personal hearing to assessee, the said order was liable to be set aside, subject to fulfillment of condition imposed. ... Read more..

Company and Corporate Laws

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Company filed an application under section 18 for conversion from an unlimited liability company to a limited liability company, but due to applicability of retrospective application of amended Rule 3 ... Read more..

Company already paid maximum stamp duty on AoA, there was no fresh instrument in respect of increase of share capital, the company was not liable for payment of stamp duty on increase of the share cap ... Read more..

ECIR was an internal document, which was created by ED before initiation of prosecution against persons involved with proceeds of crime, it was not necessary to reveal evidence collected by the ED at ... 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

390K +


14K +

Articles & Queries

52K +


334 +

Bare Acts