Payments made by University to affiliated colleges for conducting examinations in different centres were reimbursement and not fee for technical…
The jurisdiction cannot be challenged after expiry of time limit prescribed u/s 124(3). The challenge to jurisdiction is different from…
AO was not justified in applying accounting method followed by a different assessee and rejecting Percentage of completion method consistently…
High court orders inquiry for manipulation of reasons to believe and role of the AO. Recommends strict disciplinary action for…
Issue of certificate u/s 197 for no-lower deduction and collection of tax electronically. Draft notification proposing amendment to Rules and…
Non deduction of TDS-Liability to pay interest even if deductee paid taxes. Under section 201(1A) liability of the deductor is…
Clause related to GAAR & GST compliance in Revised Form 3CD deferred till 31.03.2019 - CBDT Circular Circular No. 6/2018 F.…
ASK Centres not to accept belated paper ITRs prior to AY 2018-19 without verifying copy of relevant notice / order…
Provision for warranty allowable deduction if based on past events and reliable scientific estimate is made of future liability likely…
Income accumulation application allowed under rectification u/s 154 as assessment was not completed and there was only intimation u/s 143(1)…