Income Tax

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Since there were regular deposits as well as regular withdrawals in joint bank account of assessee and his wife; the total deposits in such joint account could not be treated as undisclosed income of ... Read more..

AO had not disputed the identity of lender, rather made addition solely alleging creditworthiness. So far as creditworthiness of lender was concerned, assessee had furnished audited balance-sheet of ‘ ... Read more..

Where both the companies from which assessee took loans, were not the companies in which public was substantially interested and further, the assessee being a shareholder, was holding shares more than ... Read more..

Other Taxes

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Wisdom of Committee of Creditors (CoC) is not supreme, Principle of Natural Justice will prevail over it. ... Read more..

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..

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