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1. Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

2. Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018

3. Charging interest u/s. 234B(3) / (4) - The section 234B(4) states that if there is any increase or decrease in the income, correspondingly interest shall be increased or...

4. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

5. LTCG deductions claimed u/s 54B are allowed if the capital gain is utilized for purchasing a new asset before the date of furnishing the return of income u/s 139,...

6. Income deemed to accrue or arise in India - The centralised services income, by a reasonable measure, outstrips the royalty income. Thus, rather than centralised service...

7. Seeks to extend the due date for furnishing the declaration FORM GST ITC-04

8. Income from other sources or Business income - Search u/s 132(4) - cash was found from the residential and business premises of the assessee - held as business income - AT

9. Deduction u/s 54B - LTCG - Assessee technically may have defaulted in not filing the return under section 139(4). But, however, utilized the capital gains for purchase...

10. Penalty levied by the AO u/s. 271AAB r.w.s. 274 - levy penalty of 30% on undisclosed income - the reasons given by the AO to levy 30% penalty on undisclosed income is...

11. Power of CIT(A) in exercising power u/s 250(4) to accept remand report with regard to income as well as claim of expenditure made by assessee - if the Remand Report is...

12. Penalty u/s 271(1)(c) - declaration of additional income u/s.132(4) - due date of filing of return - Once the legislature has not specified the “due date“ as provided in...

13. Time period for DIN-4 for PAN has been extended upto 15.12.2011. - Cir. No. 66/2011 Dated: October 4, 2011

14. Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of limitation as an...

15. Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...