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A: ESSENTIALS OF INSPECTION UNDER SECTION 67.

F: GST on Hire Vehicle given to Oil PSU like IOCL

N: Seeks to bring in force provisions of sections 2, 3 and 7 to 16 of the...

N: Seeks to bring in force provisions of sub-rule (2), sub-rule (3), clau...

F: Input on Imports

F: Goods Transport Agency

F: GSTR-1 Return wrongly filed

F: RCM - liability to be discharged as per books or as per gstr2b

Take NSWS (National Single Window System) to large corporations and th...

“Let us aim for atleast 75 unicorns in the 75 weeks to the 75th Annive...

N: Supersession Notification No. 02/2022-Customs(N.T.), dated 6th January...

H: Seeking grant of Bail - illegal availment of input tax credits - True ...

H: Seeking release of provisionally attachment of Bank Accounts - seeking...

H: Service of proper show cause notice - Rule 142(1)(a) of GST - While th...

H: Detention of goods alongwith vehicle - gold ornaments - confiscation o...

H: Classification of goods - HSN Code - Interactive Flat panel with Andro...

H: Cash deposits made post demonetization represented unaccounted income ...

H: Undisclosed income as assessable u/s 158 BC - Assessee submitted the a...

H: TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of transportation ...

H: Deduction u/s 54 - investment in two residential property situated at ...

H: Penalty levied u/s 271B - delay in filing the audit report under secti...

H: Adjustment made in the intimation u/s. 143(1) - denying the benefit of...

H: Addition u/s 68 - unexplained share capital - Even though there were c...

H: Assessment u/s 153A - Addition u/s 68 - Bogus share application money ...

H: Condonation of delay in filing the appeal before the CIT(A) - delay of...

H: Reopening of assessment u/s 147 - As can safely be gathered from a per...

H: Validity of assessment made under Section 143(1) instead of section 15...

H: Rejection of applications for issuance of Duty Credit Scrips under the...

H: Seeking provisional release of seized goods imported by the petitioner...

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Disallowance of interest as per provisions of Section 36(1)(iii)...

Income Tax
7-12-2021

Disallowance of interest as per provisions of Section 36(1)(iii) pertaining to interest free advances made treating the same to be not for the purpose of business of the assessee - assessee contended that since the year in which the advance was given, it was found that the advances had been made from interest free funds, there was no reason to make any disallowance of interest u/s 36(1)(iii) - Additions deleted - Tri

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