EXCISE/ST/VAT : There was no allegation that appellant had received any rent or consideration on renting of vacant land after 1-7-2010 and renting of vacant land was excluded from ambit…
INCOME TAX : Deemed dividend under section 2(22)(e) can only be assessed in hands of person who is a shareholder of lender company and not in hands of a person…
Until this week, it was a settled position in law that tax laws do not operate on the basis of equity. The Hon’ble Supreme Court way back in the year…
INCOME TAX : Where Authorised Officer conducted search under section 132 and assessee filed writ petition praying to declare search as illegal, since it was specifically observed in satisfaction note…
INCOME TAX : Where assessee-trust was registered under section 12A and Commissioner having noticed that assessee was engaged in money laundering cancelled registration under section 12AA and Tribunal quashed order…
INCOME TAX : SLP granted against impugned order passed by High Court holding that where assessee, a builder and developer, under an agreement had sold its development rights in a…
INCOME TAX: Amount of deduction under section 80IC to be restricted to extent of gross total incomeINCOME TAX: Amount of deduction under section 80IC to be restricted to extent of…
INCOME TAX : Where Assessing Officer passed assessment orders on assessee and raised tax demand and assessee moved applications under section 220(6) to stay recovery and Assessing Officer had not…
INCOME TAX : Where Authorised Officer conducted search under section 132 and assessee filed writ petition praying to declare search as illegal, since it was specifically observed in satisfaction note…
The Govt. has notified the list of sections of the CA, the CWA, and the CS (Amendment) Act, 2022 which will be effective from the 10th day of May 2022.…