Men-rea on the part of the assessee is an essential pre-requisite condition for imposition of penalty under Section 54(1)(2) of…
No relief admissible u/s 89(1) for compensation received on termination of employment due to closure of plant In a recent…
Notices u/s 133(6) not enough for verification of loan transactions from shell companies. AO ought to have done further inquiry…
Reference in second contract to first contract, would not make arbitration clause ipso facto be applicable to second contract -…
Mere use of term Islamic world or Islamic Scholars in objects would not make trust created only for a religious…
Disallowance u/s 43B deleted as GST payable was not debited to Profit & Loss account and was paid before due…
FAQs - RBI Master Direction on Credit Card and Debit Card – Issuance and Conduct Directions, 2022 Query 1. What…
Extension of applicability of Peer Review Mandate for CA Firms covered under Phase II & III. Revised Applicability of ICAI…
No disallowance for delayed deposit of PF/ESI prior to judgment of Supreme Court Disallowance of u/s 36(1)(va) for delayed deposit…
No pre-deposit requirement of tax/advance tax u/s 249(4)(b) before appeal to CIT(A) in case of no admitted or undisputed tax…