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H: Whether provisions of hostel facility and sale of books are to be comb...

H: Refund of accumulated credit - export of services - With the numerator...

F: VIOALTION OF ATTACHMENT OF ORDER UNDER SECTION 83 BY BANK

H: Imposition of penalties - service tax alongwith interest was paid befo...

H: Nature of activity - manufacture or service - re-treading of old tyres...

H: Interest on delayed refund - area based exemption - there was no disti...

H: Power to review of the refund order - Period of limitation - there are...

A: INSTITUTIONAL, STATUTORY AND AD-HOC ARBITRATION

C: Filing of forms in the Registry (MCA-21) by the Insolvency Professiona...

F: RELATING TO ITC VIOLATION SEC 16(4) OF CGST ACT 2017

H: Exemption to specified goods of chapters 50 to 63 - Textile and garmen...

H: Dishonor of Cheque - the defence as raised by the petitioners in the p...

F: Eligibility criteria for Composition Scheme for Goods

F: ITC reversal when switching from regular to Composition scheme

Finance Commission constitutes High Level Expert Group on Agriculture ...

F: GST implications on goods damaged in fire

Project Signing: New World Bank Project to Improve Groundwater Managem...

N: CORRIGENDUM – Notification No. IBBI/2019-20/GN/REG055 dated 12th Febru...

CCI approves the acquisition of 100% shareholding of WABCO Holdings In...

Central Board of Indirect Taxes and Customs starts capturing district-...

A: INPUT TAX CREDIT (ITC) IN RESPECT OF LIFTS/ELEVATOR INSTALLTED IN CO-O...

H: GST evasion / input tax credit - Jurisdiction - power of inspection, s...

H: Reopening of assessment u/s 147 - The approval granted and the reasons...

H: Allowable expenditure under Section 37(1) - protective assessment / ad...

H: Waiver of interest u/s 234B - The petitioner had failed to pay advance...

H: Notice u/s 143(2) - period of limitation - defective return filed u/s ...

H: Validity of the assessment order u/s 153A for want of approval under s...

H: TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO -...

H: Interest received u/s 28 of the Land Acquisition Act - Income from oth...

H: Disallowance selling expenses incurred in respect of sale of land - pa...

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Accrual of income - advance billings - postponement of revenue on a...

Income Tax
12-9-2019

Accrual of income - advance billings - postponement of revenue on a hypothetical basis could not be considered a valid reason for change of method of accounting - The assessee had no right to postpone the revenue on uncertain grounds - Additions confirmed - Tri

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