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F: GST ON SALE OF RESIDENTIONAL UNITS BY BUILDER

F: desiccated coconut

F: shares transfer u/s 56(2)(vi)(c)

F: HSN code for sale of steam

F: GSTR 1 filed after the due date of filing return for Sept

C: Code of Conduct & Institutional mechanism for prevention of Fraud or M...

Shri Piyush Goyal emphasizes on integration of road, rail and waterway...

H: Exemption u/s 11 - registration filed under Section 12 AA and approval...

H: Settlement of cases - Application of petitioner under Section 245C - g...

H: Additions based on 26AS statement - undisclosed income - Petitioner ha...

H: Constitutional validity of Section 206AA - Requirement to furnish Perm...

H: Disallowance of claims of superannuation fund u/s. 40A(9) and gratuity...

H: Revision u/s 263 - CIT observed that, AO had accepted the assessees cl...

H: TDS u/s 194J - A&M expenses - Non deduction of TDS - The claims made f...

H: TP adjustment - interest paid by the assessee to its Associated Enterp...

H: TP Adjustment - re-computation of ALP by combining both Import of mate...

H: Rejection of applications filed under the Merchandise Exports from Ind...

H: Dishonor of Cheque - insufficiency of funds - Proceedings under IBC ve...

H: Maintainability of appeal - appeal was rejected as being time-barred -...

H: Principles of natural justice - allegation is that SCN issued with a p...

H: Maintainability of writ petition - It is worthwhile to point out that ...

Government amends Insurance Ombudsman Rules for better resolution of p...

N: Insurance Ombudsman (Amendment) Rules, 2021

A: POST COVID ECONOMIC RECOVERY AND GST COLLECTIONS

C: Procedure and Criteria for submission and approval of applications for...

Central Revenues Control Laboratory gets recognised as a Regional Cust...

H: Input tax credit - transitional credit - entering the details in wrong...

H: Reopening of assessment u/s 147 - There was live link or direct nexus ...

H: Computation of short term capital gain - deemed sale consideration u/s...

H: Disallowance being 30% of the total advertisement expense - that merel...

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Disallowance on account of stamp duty charges of lease agreement...

Income Tax
20-1-2021

Disallowance on account of stamp duty charges of lease agreement pertaining to lease period of five years - Stamp duty was required to be paid in order to bring about document of Lease. Expenses so incurred for securing premises on lease for a short period of five years were, therefore, allowable as revenue expenditure - - Tri

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