• Income Tax

Tolerance range in transfer pricing for variation between ALM u/s 92C for AY 2024-25

2 years ago

CBDT notifies tolerance range in transfer pricing for variation between ALM u/s 92C for AY 2024-25 MINISTRY OF FINANCE(Department of…

  • Income Tax

No addition can be made on the basis of loose excel sheets founding during search

2 years ago

Loose excel sheets without any corroboration thereof, was not adequate enough to draw adverse inference of unaccounted loans by the…

  • Income Tax

CBDT notifies Income-tax (Eighth Amendment) Rules, 2024

2 years ago

CBDT Notifies the Income-tax (Eighth Amendment) Rules, 2024. Income /Loss and ITDS employee may report to employer in Form12BA MINISTRY…

  • Income Tax

CBDT revised guidelines 2024 for compounding of offences under Income-Tax Act 1961

2 years ago

CBDT issues revised guidelines 2024 for compounding of offences under Income-Tax Act 1961 In conformity with the  Finance Minister’s budget…

  • Income Tax

Penalty u/s 271B confirmed for lack of proof that Books were destroyed by termite

2 years ago

Penalty u/s 271B confirmed for lack of proof that Books of accounts were destroyed by termite In a recent judgment,…

  • Income Tax

Whether ITR filed or not tax can be levied on assessee being a Sikkimese u/s 10(26)(AAA)

2 years ago

Whether assessee filed or not filed return in view of section 10(26)(AAA) tax can not be levied on the assessee…

  • Income Tax

Sale of jewellery increased substantially on 08.11.2016 on demonetization announcement

2 years ago

Sale/purchase of jewellery increased substantially on 08.11.2016 after announcement of demonetization – ITAT deleted addition u/s 69A In a recent…

  • Income Tax

There is no statutory requirement for an agriculturist to maintain books of accounts

2 years ago

There is no statutory requirement for an agriculturist to maintain books of accounts - ITAT In a recent judgment, the…

  • Income Tax

RBI exempted from TCS u/s 206C(1F) on purchase of motor vehicle

2 years ago

RBI exempted from TCS u/s 206C(1F) on purchase of motor vehicle  CBDT has exempted Reserve Bank of India from provisions…

  • Income Tax

CBDT amends rule 31AA and 37I related to TCS return and credit for TCS u/s 206C

2 years ago

CBDT amends rule 31AA and 37I related to TCS return and credit for TCS u/s 206C MINISTRY OF FINANCE(Department of…