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F: GST Billing for factory premises

F: GST Applicability

F: ITC on painting contract

F: GST - DEBIT NOTE FOR REJECTION MATERIALS

F: Time limit for clsiming ITC

H: Interest on interest u/s 244A - Whether Tribunal was right in its conc...

H: Capital gain computation - CIT(A) determined the sale consideration on...

H: Addition u/s 69B - Cash transactions in the seized documents during a ...

H: Revision u/s 263 - merger of the order - the entire issue of limited s...

H: Refund of Customs Duty - Import of Caustic Soda - It cannot be said th...

H: Rejection of registration of a partnership firm constituted by the pet...

H: Dishonor of Cheque - service of notice - The finding recorded by the C...

A: Face Less Assessments: Whether Regional E-Assessment Unit (ReAC Unit) ...

A: GST STATISTICS

A: Amended Section 16(4) to de-link ITC on Debit Note with Invoice fails ...

A: CLASSIFICATION OF GOODS (ODOMOS) IS NOT UNDER MEDICINE– ADVANCE RULING

Shri Piyush Goyal launches the Startup India Seed Fund Scheme;

H: Disallowance u/s 40A(3) - cash paid against purchase of land - Genuine...

H: TP Adjustment - Addition considering the interest free loan and advanc...

H: Correct head of income - Gain on sale of shares - short term capital g...

H: Estimation of Net profit - difference between the amount shown as turn...

H: TDS u/s 195 - Payment of Royalty or not - The assessee agreed for reim...

H: Revision u/s 263 - claim of depreciation - no business activity - the ...

H: Bad debts - Disallowance of deduction claimed in respect of notional i...

H: Addition on account of estimation of net taxable profit earned on the ...

H: Penalty u/s. 271(1)(c) - unexplained share application money and unsec...

H: Disallowance of interest - As rightly noted by Ld. CIT(A), it was not ...

H: Rewards under the Merchandise Exports from India Scheme (MEIS) - Seeki...

H: Initiation of CIRP - Time limitation - The Annual Returns/Audited Bala...

H: CENVAT Credit - exempted activity or not - trading in mutual funds - T...

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2021 (2) TMI 429 - SC ORDER - Income Tax

Head Note / Extract:
Settlement Application u/s 245C(1) - assessee disclosed additional income during the course of settlement - fresh and substantial disclosure or not - HELD THAT:- Issue notice, returnable on 12.03.2021 Dasti in addition. In the meanwhile, the effect and operation of the order presently under challenge shall remain stayed.

2020 (1) TMI 998 - GUJARAT HIGH COURT

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