Case Laws
Section 148 notice issued in the name of a deceased/ dead person not valid in eyes of law and void
Notice u/s 148 or any further notice issued by Income tax officer in the name of deceased person is bad...
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GST rate on Hand Sanitizers – CBIC clarification
Recently an AAR was being circulated of Authority for Advance Ruling, Goa in case of Springfields (India) Distilleries, Raia Salcete...
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Taxability on sale of shares of Flipkart – Tiger Global International Holding, Mauritius
The benefit of India - Mauritius treaty won’t be available for Singapore based company deriving its value from an Indian...
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Employee’s share of EPF deposited after due date but before due date u/s 139 allowed as deduction – 36(1)(va) | A controversial topic
ESI and PF are statutory liability of an employer if it crosses a certain number of employees as mentioned in...
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GST rate under composition scheme for supply of both goods and service together- Karnataka AAR
Applicant is engaged in supply of goods and renting of immovable property. He states that he is eligible for composition...
Read moreInterest on savings bank, PPF and personal loan will be a part of aggregate turnover under GST and considered for limit of registration – Gujarat AAR
Recently we came across various Advance ruling under GST from different advance ruling authority some of which were supported by...
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Why is GST rate of parota/ paratha different from roti? Read this to understand the actual advance ruling.
As we know there is various confusion going on and many people are confused as to why parotha/ paratha and...
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A company succeeding partnership firm can claim deduction under 80-IA even though original agreement was entered by firm – Supreme court
Company qualified for the deduction under section 80-IA being an enterprise carrying on the stated business pertaining to infrastructure facility...
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Father cannot sale shares or use proceeds of sons share being guardian of minor son without permission from court: Chennai Tribunal
In the present case assessee is famous cricketer and former captain of Indian cricket team K. Srikanth. Assessee along with...
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No disallowance u/s 14A if exempt income not earned during the year – Mumbai Tribunal
In a recent judgement by Mumbai Tribunal Dt. 14.05.2020 in case of Deputy Commissioner of Income-tax v. JSW Ltd. it...
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Payment to Non resident for event outside India to promote business in India liable to TDS in India | Mumbai Tribunal
In a recent judgement by ITAT Mumbai in the case of Volkswagen Finance Pvt Ltd v. Income Tax Officer (International...
Read moreNo GST under RCM on salary to executive directors – Karnataka AAR
In a recent Rajasthan AAR it was stated that any kind of consideration paid to directors would be considered as...
Read moreGSTR 3B can now be recitified – Landmark Judgement by Delhi High court
From the time GST was implemented people are not satisfied with the returns available for filing GST information as the...
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Refund issued u/s 143(1) of Income tax act can be withhold by AO under various circumstances – SC judgement
In judgement in case of Vodafone Idea Ltd. v. Assistant Commissioner of Income-tax 116 taxmann.com 393 Dt 29.04.2020, it was...
Read moreExemption u/s 54F can be allowed even if amount not deposited in special capital gain account scheme – Jaipur ITAT
Jaipur ITAT in a recent judgement in case of Goverdhan Singh Shekhawat v. Income Tax Officer, Ward- 6(1), Jaipur Dt....
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GSTR 9/ 9C due date to be extended to 31.10.2020 | E-invoicing will be voluntary in the beginning
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How to pay Membership and COP fees of ICAI for 2020-21 |
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Code/ Nature of payment 6CR updated by NSDL in challan 281 for paying TCS on sale of goods
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Are all the due dates of tax audit and Income tax return for FY 2019-20 extended to 31.03.2021 by the bill presented in Lok sabha Dt. 18.09.2020
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SFT transaction mentioned in Form 26AS | What does it mean? | Who reports it? | SFT codes transaction type
- Default under TDS for 20% TDS or short deduction? Here is a relief from non-linking of Aadhar-PAN
- Received Notice Under Section 143(2) of Income Tax Act? Here’s Why You Got It and How to Tackle It Effectively?
- Statutory Compliance Calendar for June 2025 | Income tax, GST and various other laws
- Statutory Compliance Calendar for May 2025 | Income tax, GST and various other laws
- ITAT Mumbai: Capital Gains on Indian Mutual Funds Not Taxable in India for Non-Residents under DTAA [Case law]
- Statutory Compliance Calendar for April 2025 | Income tax, GST and various other laws
- No relief under section 87A for capital gain even after date extended to file revised return for AY 2024-25?
- Statutory Audit of Cash and Cash Equivalents in Indian Companies [Company Law]
- Statutory Audit of Trade Receivables in Indian Companies [Company law]
- Statutory Compliance Calendar for February 2025 | Income tax, GST and various other laws
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