• GST

Extension of Time limit for Reporting GST old Invoices on the e-invoice IRP Portal

3 years ago

Extension of Time limit for Reporting old Invoices on the e-invoice IRP Portal for taxpayers with AATO greater than or…

  • Prevention of Money Laundering Act 2002

CA, CS & CWA to be considered reporting entity under PMLA for specified activities

3 years ago

Professionals like Chartered Accountants, Company Secretary and Cost and Works Accountants made reporting entity under PMLA for certain activities carried…

  • Companies Act

Section 327(7) of Companies Act 2013 not violative of Article 21 of the Constitution – SC

3 years ago

Section 327(7) of the Companies Act, 2013 not arbitrary / violative of Article 21 of the Constitution of India –…

  • Income Tax

Delay in filing appeal condoned as assessee was not a tech savvy, did not see notice in email

3 years ago

Delay in filing appeal condoned as assessee was not a tech savvy person and could not see notice sent to…

  • Income Tax

Belated Form 10 for accumulation of income allowed as trust believed it applied 85% income

3 years ago

Belated Form 10 allowed as trust had reasonable belief it has applied 85% of income for charitable purposes and not…

  • Income Tax

Deduction u/s 57(iv) allowed despite assessee was engaged in business of real estate

3 years ago

Deduction u/s 57(iv) allowable against Interest received on enhanced compensation for land acquisition despite assessee engaged in business of real…

  • Income Tax

Mere non furnishing transporters declaration u/s 194C(7) do not attract disallowance u/s 40(a)(ia)

3 years ago

No furnishing transporters declaration u/s 194C(7) does not mean non compliance of section 194C(6) leading to disallowance u/s 40(a)(ia) -…

  • Income Tax

Cost of acquisition in construction of roof rights in property – ITAT remands case

3 years ago

Cost of acquisition in construction of roof rights in property - ITAT remands case for consideration of report of valuer.…

  • Income Tax

CPC making adjustment despite correct position available was a mistake of apparent nature

3 years ago

CPC making adjustment u/s 143(1)(a) without giving opportunity despite availability of correct position was a mistake of apparent nature -…

  • Income Tax

A deduction can not be denied for not filing ITR within due date in absence of specific provision

3 years ago

A claim for deduction can not be denied merely for not filing return of income within due date specified u/s…