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1. TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens - NO TDS on interest upto ₹ 50,000.

2. GST Revenue Figures - GST paid under different heads (upto 25th September, 2017) is ₹ 90,669 crore

3. Unexplained investment u/s 69 - cash deposit - the alleged transactions of cash deposits and corresponding entries of cheque issued were not in the nature of any...

4. TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

5. Panelty U/s 271C - Short deduction of TDS - there was sufficient cause for short deduction of tax at source - No penalty in view of Section 273-B - HC

6. Deduction u/s 80IC - if substantial expansion is undertaken, say, in 8th year by an assessee such an assessee would be entitled to 100% deduction for the first five...

7. FEE FOR FILING e- Form DIR-3 KYC under rule 12A - Nill fee if submitted Upto 30th April (this year upto 31-8-2018) - Else ₹ 5000/-

8. Deduction u/s 80IC - Since in the present case the fact that the assessee had undertaken substantial expansion is not disputed, the assessee, we hold, is entitled to...

9. Short deduction of TDS - Disallowance u/s 40(a)(ia) - payment to sub-contractors - default u/s. 201 - where tax was deductable u/s. 194J but was actually deducted u/s....

10. Disallowances u/s.40(a)(i) and u/s.40(a)(ia) - if there is short deduction of TDS then the payment cannot be disallowed as short deduction is different from no...

11. Penalty u/s 271C - Short deduction of tax at source (TDS) in respect of Brand fee paid - The argument of the assessee that short deduction does not cause loss to the...

12. Interpretation of the term “a contract” - TDS applicability under section 51 of the GST Act - no contract or contract of continuous supply - In the first scenario, since...

13. Deduction u/s 80IC - substantial expansion after claim 100% deduction - AO allowed the claim of 30% as against 100% claimed by the assessee - following the decision of...

14. 100% penalty on cash transaction over ₹ 2 lakh (originally it was proposed as 3 lakh) from April 1, 2017 - Loksabha Passed the Finance Bill, 2017 today i.e. 22-3-2017

15. Threshold limit of contribution to RWA to claim exemption from payment of GST - validity of Circular No.109/28/2019 - The plain words employed in Entry 77 being, ‘upto’...