Income Tax

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Where assessee accepted cash loan in contravention to section 269SS; considering the facts that said loan was taken by assessee from his son to meet business exigency and further, genuineness of said ... Read more..

Where issue as to whether there was short-term capital gain with respect to property in question, was subject matter of consideration during original assessment proceedings; reopening of assessment on ... Read more..

Excise duty would be deductible only on payment basis in the year in which it is actually paid. Further, excise duty paid and included in closing stock has to be claimed separately as a deduction, oth ... Read more..

Goods and Services Tax

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Where assessee was in judicial custody for long time for commission of several offences and no fruitful purpose would be served by keeping him behind the bars, he was enlarged on regular bail. ... 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..

The issue as to disallowance of input tax credit on the ground of mismatch between Form GSTR-3B and Form GSTR-2A, was remanded back for re-consideration in view of Circular No. 183/15/2022-GST, dt. 27 ... Read more..

Company and Corporate Laws

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Petitioner filed petition against appointment of receiver to take possession of secured asset and forward it to lender in view of section 14, but there was also availability of statutory remedy under ... Read more..

Petitioner filed petition for quashing of proceedings as ECIR was registered in continuation of a predicate offence and there was no specific allegation against him involving him for commission of any ... Read more..

To get acquainted with the belated facts does not trigger concealment of facts and fraudulent action by the other litigant party. ... Read more..

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


Non-filing of return--Purchase of immovable property


Unregistered--Tax thereof

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Bare Acts

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