• Income Tax

No enduring benefit arises if software project abandoned – Supreme Court dismisses SLP

2 years ago

No enduring benefit arises when software project was abandoned due to change in technology. Supreme Court dismisses SLP of Department…

  • Income Tax

AO was justified to estimate profits of civil construction @10% applying section 44BBB

2 years ago

AO was justified to estimate profits of civil construction @10 percent applying provisions of section 44BBB In a recent judgment,…

  • Income Tax

Assessment order set aside for not providing 2nd opportunity of video conferencing

2 years ago

Assessment order was set aside for not providing second opportunity of video conferencing In a recent judgment, the Hon'ble High…

  • Income Tax

Re-assessment quashed for treating turnover of future and options trading as income

2 years ago

High Court quashed re-assessment order u/s 147 and order passed u/s 148A(d) for treating the whole turnover of trading in…

  • GST

No penalty for non filling up vehicle number in e-Way Bill without intention to evade tax

2 years ago

No penalty u/s 129(3) of UPGST Act for Non filling up vehicle number in Part 'B' of e-Way Bill without…

  • Income Tax

High Court directs refund of self assessment tax paid due to insolvency commencement

2 years ago

High Court directed refund of self assessment tax paid due to insolvency commencement and operation of moratorium under IBC In…

  • Companies Act

MCA Relaxes additional fees & extends last date of filing LLP Form BEN-2 & Form No. 4D

2 years ago

MCA Relaxes additional fees & extends last date of filing LLP Form BEN-2 & Form No. 4D up to 01.07.2024…

  • ICSI

Format of Annual Secretarial Compliance Report by Company Secretaries for Stock Exchanges

2 years ago

Up-to-date Format of Annual Secretarial Compliance Report by Company Secretaries for submission to Stock Exchanges MS Word Format of Annual…

  • GST

E-Way Bill not present in vehicle only a technical violation. IGST Penalty order quashed

2 years ago

E-Way Bill not present in vehicle only a technical violation when E-Way Bill was downloaded prior to the interception of…

  • Income Tax

Address in PAN vital & decisive to determine territorial jurisdiction of High Court

2 years ago

Residence address of assessee mentioned in PAN registration details is vital and decisive to determine territorial jurisdiction of High Court…