Income Tax

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Where Revenue denied assessees claim of deduction under section 54 as the assessee failed to file return of income for year under consideration; in view of the fact that as amendment to 6th proviso to ... Read more..

Based on the allotment letter, assessee was given permission to mortgage impugned flat with ICICI Bank for availing of bank loan. Assessee got a right to the impugned property on the date of allotme ... Read more..

The banking business, even though run by a co-operative bank, is sought to be excluded from beneficial provisions of exemption or deduction under section 80P. The purpose of bringing on the statute bo ... Read more..

Other Taxes

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The liability to tax under CGST /SGST Acts for works contract is determined by the time of supply of services in Section 13 read with section 31 i.e., the provisions pertaining to tax invoice. The tim ... Read more..

Where assessee was directed to pay tax for the period covered by provisional registration from 1-7-2017 to 9-3-2018 along with applicable interest under Form GST DRC-03 dealing with intimation of paym ... Read more..

Where registration was cancelled on the presumption that selling dealer and assessee might have acted in connivance, without having proper evidence to prove the same, the Proper Officer of Department ... Read more..

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