Demonetisation-Worst is yet to come says Manmohan Singh. Arun Jaitely says confiscation of currency was not the objective, relies on…
Difference in cash deposits in bank and turnover declared in VAT return treated as income u/s 69A. High Court upheld…
ITAT explain the expression wholly and exclusively used in section 37. ‘Wholly” relates to quantification and “exclusively” refers to the…
TDS on payments to non-residents applicable at rates prescribed under DTAAs, not 20 per cent. Section 206AA not override provisions…
MCA proposes more amendments to Companies Act 2013. Unspent amount of CSR to be transferred to a Special Account and…
Justice Pradipkumar Premshankar Bhatt, Former Judge, High Court of Gujarat, appointed as President, ITAT MINISTRY OF LAW AND JUSTICE (DEPARTMENT OF…
Tea Board of India to collect tax at source from sellers (i.e. tea producers) and auctioneers on net value of…
Scope of principal and del-credere agent relationship under CGST Act - CBEC Clarification Circular No. 73/47/2018-GST F. No. 20/16/04/2018- GST…
Commissioner Appeals cannot not enhance assessment unless the assessee had a reasonable opportunity of showing cause against such enhancement -…
Compensation received from builder under settlement for failure to give possession of flat within stipulated time held not capital receipts…