• Income Tax

Interest on borrowed funds utilized for investment in group companies allowed

1 year ago

Interest paid on borrowed funds utilized for investment in group companies for strategic business purpose with commercial expediency cannot be…

  • Income Tax

Writ Court not to interfere if Petitioner has no defence to object special audit u/s 142(2A)

1 year ago

Writ Court not to interfere if Petitioner has no defence to object to a special audit u/s 142(2A) In a…

  • Income Tax

SC reprimands Income Tax Department for filing SLPs with considerable delays

1 year ago

Supreme Court reprimands Income Tax Department for filing SLPs with considerable delays Supreme Court reprimands the Income Tax Department for…

  • Income Tax

Issue of notice u/s 148 before approval by CIT is void ab initio- SC dismissed SLP

1 year ago

Issue of notice u/s 148 before approval by CIT is void ab initio- Supreme Court dismissed SLP  In a recent…

  • Income Tax

No addition u/s 56(2)(viib) when no money/ consideration was received – HC

1 year ago

No addition u/s 56(2)(viib) when no money/consideration was received by assessee on issue of shares which were allotted merely on…

  • GST

Mentioning wrong place of delivery in e-way bill was human error – High Court

1 year ago

In a recent judgment, the Hon'ble Allahabad High Court has quashed the penalty order u/s 129 of UPGST Act 2017…

  • Income Tax

Cost of Acquisition as on 1.4.2001 for properties purchased prior to 2001- Clarification

1 year ago

CBDT has clarified the question as to what would be the Cost of Acquisition as on 1.4.2001 for properties purchased…

  • GST

Advisory for FORM GSTR-1A for furnishing details of outward supplies

1 year ago

Advisory for FORM GSTR-1A- Form and manner of furnishing details of outward supplies GSTN has issued an advisory for FORM…

  • Income Tax

No Penalty u/s 271E on cash repayment of advances treated unexplained cash credits

1 year ago

Penalty u/s 271E can not be imposed on cash repayment of advances treated as unexplained cash credits. In a recent…

  • GST

Mining Royalty is not a tax – Supreme Court Nine Judges Bench approves decision in Kesoram

1 year ago

Mining Royalty is not a tax – Supreme Court Nine Judges Bench approves decision In Kesoram Industries and held that…