Ram Dutt Sharma
Exemption from income-tax in the case of statutory bodies or authorities for the administration of public religious or charitable trusts or endowments, etc. [Section 10(23BBA) of the Income-Tax Act, 1 ........ View More
Ajay Kumar Agarwal
Unexplained Credit under Section 68 — ITAT Ahmedabad Deletes Addition Where Loan was Genuine, Interest-bearing, and Repaid Case:Maruti Multichem Pvt. Ltd. vs. The DCIT, Circle-2(1)(1), Ahmedabad ........ View More
Time limit for completion of Block Assessment of Search cases [Section 158BE of the Income Tax Act, 1961] Section 158BE of the Income tax Act, 1961 provides the time-limit for completion of block as ........ View More
CA. (Dr) VINAY MITTAL
Advisory in respect of Changes in GSTR 8 Aug 2nd, 2024 Please refer to the GST Council decision to the effect that TCS rate has been reduced from the current 1% (0.5% CGST + 0.5% SGST/UTGST, or ........ View More
Refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports Jul 14th, 2024 1. GST Council has approved that application of refund of additional IGST pai ........ View More
CA. AJAY KUMAR AGRAWAL
Release the refund - whether notice under sub-section (2) of section 143 authorize AO to withhold the refund till the last date for finalizing the assessment? - HELD THAT:- As assessment order u/s 143 ........ View More
CA.VINAY MITTAL
CBDT notifies Form 56F as CA’s report for Section 10AA deduction, effective from July 2021 CBDT, vide Notification No. 91/2023 dated 19.10.2023, notifies Rule 16D with respect to Section 10AA deduct ........ View More
Generation of DIN: Mandatory Only for Communication of an Order? Section 282 of the IT Act along with Rule 127 of the Income Tax Rules 1962 (‘IT Rules’) sets out the rules of service to be follow ........ View More
CA. VINAY MITTAL
Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A 17/10/2023 General: In terms of the recent amendments made in the CGST/SGST Act, the ........ View More
Maintainability of appeal in Supreme court on low tax effect - HELD THAT:- In view of the limited notice issued and as the amount of tax involved is low, we are not inclined to decide the present s ........ View More