Salary accrued to non-resident for services rendered outside India not taxable and included in the total income. ABCAUS Case Law…
Good Work Reward to employee held not constituting bonus u/s 36(1)(ii) and allowable as normal business expenditure u/s 37 of…
Claim for exemption u/s 54B allowed though not made in the return of income. AO had disallowed claim as revised…
No disallowance u/s 40(a)(ia) for short deduction of TDS made at less than prescribed rates. ITAT deleted addition following various…
CBDT extends due date of 31st July 2019 for filing ITR to 31.08.2019. The due date of 31st July is…
Merely making cash payments cannot be a ground for disallowance if section 40A(3) not violated or no defects were found…
Disallowance u/s 40A(3) of payment of partners salary in cash. ITAT remands the case in view of Supreme Court judgment…
Inter-Ministerial Committee on Virtual Currencies submits its Report along with Draft Bill ‘Banning of Cryptocurrency & Regulation of Official Digital…
GST on monthly subscription/contribution charged by a Residential Welfare Association from its members - FAQ and Clarification Circular No.109/28/2019- GST…
Is bank guarantee commission liable to TDS u/s 194H-SC dismisses SLP of the Department but keeps the Question of Law…