Income Tax

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Where assessee took a loan and he proved identity and creditworthiness of lender and genuineness of transaction, addition made by AO under section 68 by treating the loan amount as unexplained cash cr ... Read more..

Belated claim of assessee should be allowed even if the same is not claimed by assessee in original return of income but made during the course of assessment and appellate proceedings. ... Read more..

Where PCIT invoked revisionary jurisdiction under section 263 alleging that assessee-HUF did not disclose its total turnover and did not claim profit as per actual calculations, considering the fact t ... Read more..

Goods and Services Tax

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Though subject goods were being transported in a vehicle different from that declared on e-Way bill, the assessee had no intention to evade tax and, hence, no penalty was to be imposed on the assessee ... Read more..

Where assessee had committed grave economic offence under provisions of the CGST Act, he could not be enlarged on regular bail. ... Read more..

Cancellation of GST registration of assessee with retrospective effect without any valid reason was contrary to provisions of section 29(2) of the CGST Act, 2017. ... Read more..

Company and Corporate Laws

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Petitioners in main petitions having same causes of actions arose on same transactions, they had also acquired requisite shareholding to file the petition under sections 241 and 242, there was no need ... Read more..

The resolution plan cannot be faulted on the ground of the promissory estoppel, if the claims of financial creditors have been considered by the Resolution professional, it is compliant with the provi ... Read more..

The principles of natural justice cannot be considered to have been violated where the petitioner is present at every hearing and is also following the order passed by the Adjudicating Authority. ... Read more..


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

Reassessment

Non-filing of return--Purchase of immovable property


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