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F: Transitional credit taken directly in the GSTR 3B

A: Ed.Cess, SHE Cess and KKC cannot be transited to GST

H: Transitional Credit - merely because there were no technical glitches ...

H: Provisional attachment of Bank Accounts - Section 83 of the GST Act, 2...

H: Capital gain computation - adoption of stamp duty value fixed by the D...

H: Taxation of intermediary services - Intermediary services rendered by ...

H: Disallowance of depreciation is use of BMW car by the director of asse...

H: Income declared in the survey carried out u/s 133A - Disallowance of s...

H: Liability for payment of arrears of salary - As a certain liability fo...

F: Levy of NCCD

H: Attributing income to the PE, under the DTAA - The income to the forei...

H: Validity of reopening of the assessment - A letter was filed by the as...

H: Characterization of income - Capital or revenue receipt - Section 41(1...

A: e-Way bill : Various Aspects and briefing.

F: Manual rides

F: Composite supply

C: Procedure for import of Potatoes, till 31.01.2021, under TRQ Scheme

N: Insertion of import policy conditions for items under Exim code 070190...

F: Place of supply

H: Target Plus Scheme - Direction to the Respondents to issue balance/add...

H: Grant of Bail - Oppression and Mismanagement - appointment of Applican...

H: Restoration of name of the Company in the Register of Companies - Comp...

A: GST on notional interest

N: Securities and Exchange Board of India (Prohibition of Insider Trading...

N: Securities and Exchange Board of India (Mutual Funds) (Second Amendmen...

H: Effective date of registration certificate - conversion of the provisi...

H: Interest on late payment of GST - Calculation of Interest - The questi...

H: Correct head of income - gains arising on cashless exercise of stock o...

H: Income recognition - Entitlement to follow accounting standard 9 for r...

H: Deemed dividend - accumulated profit - admittedly, the reserve and sur...

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Characterization of income - Revenue receipt or capital receipt - subsidy...

Income Tax
7-10-2020

Characterization of income - Revenue receipt or capital receipt - subsidy on account of Octroi refund - the assessee is entitled to treat the Octroi refund as capital in nature and it is not chargeable to tax. - Tri

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