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N: Amendment in Notification No. GST-2020-21/F.No.-509/59/Commercial Tax ...

N: Companies (Management and Administration) Amendment Rules, 2021

F: RCM of F.Y.19-20 DECLARED IN F.Y.20-21

N: Seeks to bring force section 23 of Companies (Amendment) Act, 2017

N: Companies (Incorporation) Third Amendment Rules, 2021

H: Territorial jurisdiction of Honble Court at Rohtak - Investigation con...

H: Addition u/s 56(2)(vii)(b) - share premium - The valuation is a questi...

H: Validity of reopening of assessment - It is well settled Law that vali...

H: Assessment us 153A - Statement of assessee alone cannot be the basis f...

H: Assessment of trust - addition being loans from three parties - It is ...

H: Nature of expenditure - Whether expenditure incurred by the assessee l...

H: Revision u/s 263 - addition u/s 68 - The Assessing Officer has taken a...

H: Attribution of 15% Revenue to the PE in India - invocation of Rule 27 ...

H: Doctrine of Merger - Once the superior court has disposed of the list ...

H: MEIS scheme - conversion of the EPCG shipping bill into the EPCG cum...

H: Refund of SAD - denial of refund on the ground that the test of unjust...

H: Reduction of share capital - Even though the public shareholders/non p...

N: Notification in relation to Land Customs Stations and routes the river...

H: 100% EOU - Refund of the accumulated CENVAT Credit - The Tribunal has ...

H: Refund of Service tax paid - SEZ unit - input service or not - Group H...

N: Seeks to impose anti-dumping duty on imports of Black Toner in powder ...

H: Penalty - wrong availment of cenvat credit - The intention as to fraud...

H: Auctioneering services - What they are rendering is facilitation of te...

H: Reduction in quantum of penalty imposed under Rule 26(2) (i) & (ii) - ...

H: Seeking appointment of a sole arbitrator - international commercial ar...

F: Residential Quarters to Employees

F: Advances as on July 1 2017

N: Income-tax (1st Amendment) Rules, 2021

F: Clarification on CBIC Circular 04/2021

F: GST on Hire charges On Lorry

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Disallowance of interest paid on late payment of TDS - These are only...

Income Tax
2-2-2021

Disallowance of interest paid on late payment of TDS - These are only damages thrust on the assessee for non-payment of dues to the Revenue within the stipulated period provided under the Act. Revenue Authorities has erred in invoking the provisions of section 37(1) in the case of the assessee - Claim of interest expense directed to be allowed - Tri

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