Entrance fee received by Club capital receipt not revenue. Supreme Court dismissed SLP of the Income Tax Department ABCAUS Case…
Addition for cash deposit upheld for absence of cash flow statement/cash book ABCAUS Case Law CitationABCAUS 3633 (2023) (01) ITAT…
Goods manufactured using advance modern/ technology not diversification i.e. different commercial activity – Supreme Court denies exemption u/s 4A of…
CBDT extends date for investment/construction/purchase claiming for capital gain exemption u/s 54 to 54GB . F. No. 225/49/2021-ITA-IIGovernment…
Customers can do KYC by submission of self-declaration through various non-face–to-face channels or fresh KYC remotely through V-CIP - RBI…
Trade Marks Agent Examination 2023 & Patent Agent Examination 2023 The office of the Controller General of Patents, Designs…
Revision u/s 263 to make additions substantively instead of protectively not sustainable - ITAT ABCAUS Case Law Citation ABCAUS 3631…
Applicability of interest tax on interest component in hire-purchase agreement. Supreme Court set asides the addition and upheld fact findings…
Disallowance u/s 40A(3) for Cash Payments out of Business expediency deleted by ITAT following Supreme Court judgment ABCAUS Case Law…
CBDT clarifies applicability of Section 269ST in respect of dealership/distributorship contract in case of Co-operative Societies Circular No. 25/2022…