Common Area Maintenance Charges (CAM charges) liable for TDS rate @ 2% u/s 194C as contractual payment and not @10% u/s 194I towards rent payment – ITAT In a recent judgment, ITAT has held that Common Area Maintenance Charges liable to TDS @ 2% u/s 194C  Case Law …

GSTN New facility to verify document Reference Number (RFN) mentioned on offline communications issued by State GST authorities GSTN has made a new facility to verify document Reference Number (RFN) of communications issued by State GST authorities Presently, the GST portal generates various notices/ orders etc. which are …

Supreme Court publishes list of proposed neutral citation numbers from 01.01.2014 to 31.03.2023  The Supreme Court of India has published a list of proposed neutral citation numbers for the period i.e., 01.01.2014 to 31.03.2023  The announcement for the neutral citation was made last month by the Hon’ble Chief Justice. …

AO can not question genuineness of medical certificate unless he has some material to counter it – ITAT deletes penalty u/s 271B ABCAUS Case Law Citation:ABCAUS 3722 (2023) (04) ITAT Important Case Laws relied upon:Balaji Logistics vs. ACIT In the instant case, the assessee had challenged the order …

Employers contribution not covered under Supreme Court order in case of Checkmate. Payment by cheque within due date allowed by ITAT ABCAUS Case Law Citation:ABCAUS 3721 (2023) (04) ITAT Important Case Laws relied upon:Checkmate Services P. Ltd. vs CIT ABCAUS 3614 (2022) (09) SCAlom Extrusions Ltd. 185 TAXMAN …

There is no prohibition to adjust seized cash with self assessment tax. Only prohibited is for adjustment of seized cash with advance tax – ITAT ABCAUS Case Law Citation:ABCAUS 3720 (2023) (04) ITAT Important Case Laws relied upon:ACIT vs. Narendra N. Thacker 82 taxmman.com 64Spaze Towers (P) Ltd …