Local puja and festival committees donations allowed as business expenditure as those contributions were paid to avoid confrontation and to…
Registration 12AA cannot be denied on the ground of dissolution clause not providing transfer of income and assets to another…
Disallowance u/s 14A read with Rule 8D beyond scope of rectification u/s 154 as the issue relating to applicability of…
Waiver of late fee for filing Form GSTR-3B for July 2017 Government of India Ministry of Finance Department of Revenue…
Non-furnishing reasons for reopening vitiated the assessment proceedings in law. If assessee did not repeat request cannot mean that he…
Reopening approval by an officer superior to Joint Commissioner invalid. Approval by a superior officer do not satisfy the requirement…
TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only…
TDS Provision not applicable where no claim of expenditure was made by the assessee and assessee suo motu made disallowance…
Service Tax on foreign tourists operator services held ultra vires the Finance Act insofar as export of tour operator services…
Television news software produced was eligible for deduction 80HHE as customized electronic data which is transmitted from India to a…