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Law and Procedure for Registration by charitable trusts and institutions Effective from 1-4-2021 By CA Dr. Nisha Bhandari, Senior Editor, Tax Publishers

How to file FORM CFSS, 2020 By CS Amit Baxi, Senior Editor, Tax Publishers

Income Tax

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Following the decision rendered in case of Pr. CIT v. Monnet Ispat and Energy Ltd. [SLP (C) No. 6483 of 2018, Order dt. 10-8-2018] : 2018 TaxPub(DT) 6660 (SC), provisions contained under section 238 ... Read more..

Assessee had submitted complete documentary evidence with regard to share capital/share premium such as confirmation statement, bank statement, ITR along with computation and balance sheet of investor ... Read more..

Where the assessee diverted borrowed funds towards investment in a company but did not collect any interest on money so invested then the AO was justified in making the disallowance of interest on bor ... Read more..

Other Taxes

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As there was some confusion, the authority concerned thought fit to detain the goods under Section 129 of the Act. ... Read more..

Going by amendment proposed in section 50 of GST Act vide clause 103 of the Finance Bill, 2021, the interest under section 50 can only be levied on the net tax liability and not on the gross tax liabi ... Read more..

Rule 89(5) of the Central Goods and Services Tax Rules, 2017 which restricts refund in case of inverted duty structure only to input goods is not ultra vires section 54(3) of the Central Goods and Ser ... Read more..

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