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Amendments in scope of zero rated supply By CA Satyadev Purohit, Contributing Editor , Tax Publishers

TDS under section 194Q on purchase of goods - A very important proposal in Finance Bill 2021 By CA Dr. Nisha Bhandari, Senior Editor , Tax Publishers

Income Tax

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Since assessee would be entitled to exemption under section 54F with regard to utilization of sale proceeds for the purpose of construction of a residential property within a period of three years fro ... Read more..

Supreme Court puts at rest royalty on software issue in case of ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED v. CIT. ... Read more..

Where assessee, a Housing Co-operative Society, had let out its terrace to a service provider to errect its mobile antenna tower, income from renting of terrace would be liable to tax under the head " ... Read more..

Other Taxes

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If anything incriminating surfaces which may warrant issuance of MOV-10 to assessee under section 130, the authority might do so in accordance with law. However, for the purpose of such inquiry or inv ... Read more..

Issue notice. Authority accepted notice and pleaded and were granted six weeks time to file their respective counter-affidavit. Rejoinder, if any, be filed within a period of two weeks thereafter. App ... Read more..

Power of arrest under section 69 read with Section 132 can be invoked before completion of adjudication of process and prerequisite being that Commissioner has reasons to believe that person had commi ... Read more..

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