Tax paid in foreign country not eligible for benefit u/s 91 is expenditure eligible for deduction under section 37(1) of…
Prosecution 276C - denial of exemption from personal appearance and issuance of NBW was Interlocutory order not amenable to revision…
Expression “any previous year” in Section 68 refers to previous year relevant to the Assessment Year in question - High…
Sale of Mutual fund exempted from capital gain tax. CBDT notifies more transactions not regarded transfer u/s 2(47) MINISTRY OF…
Deduction 80IA allowed on conversion of partnership firm into company under Part IX of Companies Act 1956. Supreme Court upheld…
Where AO of searched person and other person same, there can be one satisfaction note prepared by the Assessing Officer…
Trader in scrap not liable to collect TCS u/s 206C if scrap not a result of manufacturing ABCAUS Case Law…
Clarifications / FAQ on Direct Tax Vivad se Vishwas Bill 2020. CBDT has issued 55 FAQs on the provisions of…
TDS Surveys by Income Tax Department unearths huge defaults in deduction and deposit by hospitals, Real Estate Group and oil…
Reversal of earlier order by ITAT based on judgment of non jurisdictional High Court. Question kept open though SLP dismissed…