Nov 23, 2021 -
Income-tax Rules, 1962, Form 52A substituted
Nov 22, 2021 -
SEBI provides more Disclosure obligations for listed entities in relation to RPTs
Nov 18, 2021 -
GST Rates Amendments
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
Only when there is a genuine liability and there is cessation of such liability or it is written off in the books of account, then section 41(1) can be applied. Therefore, question of cessation of non ...
In case of bogus purchases, entire purchases could not be brought to tax and only profit element could be brought to tax, despite the purchases being bogus. Thus, CIT(A) wrongly enhanced the addition ...
Where outstanding balances were related to purchases made during the year and not brought forward balances and since assessee had shown that payments have been made in the succeeding year through bank ...
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. ...
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 ...
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 ...