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Contribution Received by Resident Welfare Association in Excess of Rs. 7500 - Taxability [GST] By CA Satyadev Purohit, Contributing Editor , Tax Publishers

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

Income Tax

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When AO himself rejected the books of account of assessee after holding that the books did not show true results and made an estimated addition on GP basis, then other item-wise disallowance should no ... Read more..

ROC expenses as fees for enhancement of capital would not be considered as revenue expenditure. Thus, AO was justified in treating the payment made by assessee-company to ROC for increase in capital a ... Read more..

There was a definite ‘reason to believe’ that to the tune of excess deduction income chargeable to tax had escaped assessment. When it was categorically stated that on account of certain information ... Read more..

Other Taxes

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Service of works contract for construction of a medical college provided by applicant as sub-contractor to a Government enterprises is not taxable at rate of 12 per cent for period before 25-1-2018 i. ... Read more..

Applicant entered into a composite contract of supply of RO Plant along with operation and maintenance of said plant for a period of 5 years. The applicant claimed that the supply is a pure service ex ... Read more..

The activity of renting/leasing the water channel by the applicant for fish farming for a consideration determined through auction is squarely covered under the exemption at entry at Sl. No. 54 of ... Read more..


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