FREE - eBook
Bharatiya Nagarik Suraksha Sanhita
FREE - eBook
Bharatiya Nyaya Sanhita, 2023
FREE - eBook
Bharatiya Sakshya Adhiniyam, 2023
FREE - eBook
Citizenship (Amendment) Act and Rules

Income Tax

View all

Where CIT(A) granted partial relief to assessee under section 54 holding that assessee was entitled to said benefit only to the extent of investment made in new property, however, assessee was neither ... Read more..

Interest derived from deposits of SLR funds duly qualifies for section 80P(2)(a)(i) deduction. ... Read more..

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..

Goods and Services Tax

View all

Where assessee did not file any application for condonation of delay before the Appellate Authority, the High Court could not consider whether there was any sufficient cause for condoning delay and th ... Read more..

Where GST registration of the assessee was cancelled with retrospective effect without any cogent reason, however, the assessee did not seek to carry on business or continue the registration, order of ... Read more..

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..

Company and Corporate Laws

View all

The Appeal having been filed beyond 15 days after expiry of the limitation, the delay cannot be condoned and Delay Condonation Application is liable to be dismissed. ... Read more..

Shareholder filed an application under section 59 for rectification of register of members, but the same was dismissed by NCLT for want of jurisdiction, Tribunal had power to decide rectificatory juri ... Read more..

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..

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

380K +


13K +

Articles & Queries

50K +


334 +

Bare Acts

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : /