• Income Tax

Contents of assessment order not decisive if reopening is change of opinion – SC

3 years ago

Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion…

  • Income Tax

Frequently Asked Questions (FAQs) on Income Tax e-Verification Scheme 2021

3 years ago

  Frequently Asked Questions (FAQs) on Income Tax e-Verification Scheme 2021.   The FAQs on the e-Verification Scheme, 2021 (hereafter…

  • Income Tax

No legal authority exist for revenue-authorities can make lump-sum disallowance

3 years ago

There is no legal authority by or under which the revenue-authorities can make a lump-sum disallowance. Lump sun disallowance made…

  • Income Tax

Capital Gain Exemption u/s 54 & 54F limited to Rs. 10 crores

3 years ago

Capital Gain Exemption u/s 54 and 54F for investment in residential house limited to Rs. 10 crores Section 54 and…

  • Income Tax

Increase in threshold limits for presumptive taxation u/s 44AD and section 44ADA

3 years ago

Increase in threshold limits for presumptive taxation schemes u/s 44AD and section 44ADA   Under the existing provisions of Section…

  • Income Tax

Income Tax basic exemption limit, slabs & rates for AY 2024-25

3 years ago

Income Tax basic exemption limit and tax slabs for individuals & HUFs for AY 2024-25  The basic income tax exemption…

  • Income Tax

Direction for Special Audit u/s 142(2A) of CA Firm quashed as not meeting prerequisite

3 years ago

Direction for Special Audit u/s 142(2A) of CA firm quashed by ITAT as without meeting prerequisite of section 142(2A) ABCAUS…

  • Budget 2023

Union Budget 2023-24. Direct Tax Highlights

3 years ago

Union Budget 2023-24. Direct Tax Highlights The Union Finance Minister Ms. Nirmala Sitharaman will present Budget 2023-24 in Parliament tomorrow…

  • Income Tax

<strong>Once income suffered TDS it cannot be said to be undisclosed income – ITAT</strong>

3 years ago

Once income suffered TDS it cannot be said to be undisclosed income - ITAT ABCAUS Case Law CitationABCAUS 3650 (2023)…

  • NSC KVP

Govt amends maturity period of Kisan Vikas Patra (KVP) and pre-maturity amount

3 years ago

Govt amends maturity period of Kisan Vikas Patra (KVP) and pre-maturity amount The Govt. has notified the Kisan Vikas Patra…