• Income Tax

Addition u/s 69A for cash gifts received on the occasion of marriage deleted

3 years ago

Addition u/s 69A for cash gifts received on the occasion of marriage and deposited in bank deleted ABCAUS Case Law…

  • GST

Bank account validation functionality for is now integrated with the GST System

3 years ago

GSTN Advisory on Bank Account Validation GSTN is pleased to inform you that the functionality for bank account validation is…

  • Income Tax

Applicability of TDS on property u/s 194-IA is transferor/transferee-wise & not property-wise

3 years ago

Applicability of TDS on property u/s 194IA to be determined transferor or transferee-wise and not property-wise ABCAUS Case Law Citation:ABCAUS…

  • Income Tax

Adjustment u/s 143(1) by CPC unsustainable if assessment completed u/s 143(3) accepting ITR

3 years ago

Adjustment u/s 143(1) by CPC unsustainable if assessment completed u/s 143(3) accepting the return of income - ITAT ABCAUS Case…

  • Income Tax

CBDT approves National Institute of Design, Ahmedabad u/s 35(1)(ii) of Income-tax Act

3 years ago

CBDT approves National Institute of Design, Ahmedabad under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ u/s…

  • Income Tax

Disallowance of Interest on TDS u/s 37(1) is outside the purview of Section 143(1) – ITAT

3 years ago

Disallowance of Interest on TDS u/s 37(1) is outside the purview of Section 143(1). ITAT allows interest as business expenditure…

  • Income Tax

ITAT directs credit of TDS appearing in old PAN of amalgamating company

3 years ago

ITAT directs credit of TDS appearing in old PAN of amalgamating company to amalgamated company with another PAN ABCAUS Case…

  • Supreme Court

Supreme Court Advocates-on-Record Exam to be held on 12th, 13th, 14th and 15th June, 2023

3 years ago

Next Examination for the Supreme Court Advocates-on-Record will be held at New Delhi on 12th, 13th, 14th and 15th June,…

  • Income Tax

Arm’s length price determined by ITAT not final and is appealable u/s 260A – SC

3 years ago

There is no absolute proposition of law that arm’s length price determined by ITAT is final and cannot be subjected…

  • Income Tax

No liability for TDS when buyers deducted commission and remitted only net amount – ITAT

3 years ago

No liability for TDS when buyers deducted commission and remit only net amount – ITAT quashed disallowance u/s 40(a)(ia) ABCAUS…