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Bharatiya Nagarik Suraksha Sanhita
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Bharatiya Nyaya Sanhita, 2023
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Citizenship (Amendment) Act and Rules

Income Tax

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Where AO made addition by treating corpus fund received by assessee as income from other sources, since amendment to section 11(1)(d) was made by Finance Act, 2021 w.e.f. 1-4-2022, the same would not ... Read more..

In view of decision of Co-ordinate Bench of Tribunal in the case of ITO v. Pankaj K. Choudhary [ITA No.1152/Ahd/2017, dated 27-9-2021] : 2021 TaxPub(DT) 5578 (Sur-Trib), impugned addition on account o ... Read more..

Where actual action on the part of assessee-company was not to purchase shares of another company but to arrive at a conclusive decision as to perspective investment should be made or not, impugned le ... Read more..

Goods and Services Tax

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Where assessee failed to file appeal against order of recovery of tax and the time limit to file appeal had already expired, in view of the fact that the amount of tax was already recovered from the a ... Read more..

Where assessee filed appeal under section 107 of CGST Act, but failed to file certified copy of order appealed against within the stipulated time, in view of fact that non-production of hard copy of o ... Read more..

Where authorities passed assessment order against assessee by extending period of limitation under Notification No. 09/2023, dt. 31-03-2023, since the said Notification was subject to challenge and th ... Read more..

Company and Corporate Laws

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There were serious allegations in respect of non-compliance in financial statements, no proper disclosure of related party transactions, non-reporting, non-disclosure and non-compliance of statutory c ... Read more..

Mere receipt of emails did not amount to exchange of emails in respect of bid rigging, but in the preset case, officials of company admitted that the company was very much part of the cartel, evidence ... Read more..

Finance Facility Agreement relied upon by financial creditor in support of debt was un-dated and without signature of corporate debtor, the financial creditor had not filed any evidence to prove exist ... 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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Judgments

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Articles & Queries

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Statutes

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Bare Acts


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