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Bharatiya Nagarik Suraksha Sanhita
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Bharatiya Nyaya Sanhita, 2023
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Bharatiya Sakshya Adhiniyam, 2023
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Citizenship (Amendment) Act and Rules

Income Tax

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Where assessee merely raised a new facet of contentions before CIT(A) to support its plea on lack of justifiable grounds for impugned TP adjustment on account of short delays in receipt of export rece ... Read more..

AO cannot refer the matter to DVO without first rejecting the books of account of assessee. ... Read more..

Once an appeal is preferred before CIT(A), it becomes obligatory on his part to dispose of the same on merits and it is not open for him to summarily dismiss the appeal on account of non-prosecution o ... Read more..

Goods and Services Tax

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Where assessment order was passed against the assessee without providing an opportunity of personal hearing to it, the said order was liable to be set aside. ... Read more..

Where no reason was recorded while passing the order of cancellation of registration, the impugned order was liable to be set aside. ... Read more..

Where assessment order was passed without providing opportunity of personal hearing to the assessee, the said order was liable to set aside. ... Read more..

Company and Corporate Laws

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Society took loan and issued cheque the society was primary accused but it was not arrayed as a party in complaint, therefore, the complaint against office bearers without impleading the society as a ... Read more..

Applicant filed an application for grant of anticipatory bail under PMLA case, as anticipatory bail in relation to Scheduled offence was already granted to him, co-accused persons were also granted an ... Read more..

Petitioner filed petition for grant of bail on basis of incomplete investigation, but ED already identified a portion of proceeds of crime, which was sufficient to prove charge against the petitioner, ... Read more..


Educational Institutions Approved Under Section 10(23C)(vi)

Whether Can Claim Exemption Under Section 10(23C)(iiiad)

TDS--Applicability of TDS Rates

As mentioned in DTAA or as per Finance Act

DTAA between India and USA

Treatment of salary earned in India and USA by a ordinary resident in India

Capital Gains

Exchange of old jewellery with new one without any bill or invoice--Cost of new jewellery more than exchanged one

Charitable Trusts

Amount Invested as per Section 11(5) later on became irrecoverable

Charitable Trusts

Corpus Fund--Utilisation


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Judgments

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Articles & Queries

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Statutes

334 +

Bare Acts


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