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A: APPELLATE JURISDICTION OF HIGH COURT FOR INCOME TAX CASES
A: Concerned authority should provide information under RTI even if the i...
A: RECENT DEVELOPMENTS IN GST
H: Validity of Assessment cum Penalty cum Interest Order - There is no de...
H: Reopening of assessment u/s 147 - allegation of accommodation entries ...
H: Deduction u/s 80IC - independent unit v/s extension of unit - the asse...
H: Disallowance of exemption u/s. 54 - CIT(A) was very much in powers to ...
H: Addition u/s 68 or 56(2) - Unexplained cash credit u/s 68 - share tran...
H: Rate of tax on sale of depreciable assets - STCG vs LTCG - as per Sect...
H: Nature of receipt - Amounts received from its members towards Surety G...
H: Leviability of interest and penalty in relation to amounts payable as ...
H: Fraudulent trading or wrongful trading - Direction to Appellants to jo...
H: Levy of Service Tax - construction of compound wall/fencing - security...
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H: Refund of unutilized Cenvat credit - after the introduction of GST, if...
A: Mechanism of claiming Input (ITC) in GST w.e.f 1st October 2022
C: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019
C: Amendment in Para 2.107 (TRQ under FTA/CECA) of Handbook of Procedure ...
F: E invoice for Sep if e inv applicable from 1st Oct 22
A: Reopening of TRAN 1 and TRAN 2 Forms and the Related Legal Concerns
F: IGST Exemption on Export freight after 01.10.2022
F: Place of supply
F: Wrong filing of GSTR 3B
F: Reverse Charge and the Place of Supply
A: CESTAT: Demand of duty of Rs. 163 Crore based on assumptions is not pe...
A: INSPECTION OF GOODS IN MOVEMENT UNDER GST LAW (PART 1)
H: Erroneous orders of GST officers - hese acts/omissions of Respondents’...
H: Undisclosed income of the assessee - Unexplained NRI gifts - onus to p...
H: Exemption u/s 11 - trustees have used property then trust - violation ...
H: Exemption u/s 11 - spending money by the trust outside India without t...
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Income Tax - Highlights / Catch Notes

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Income Tax - Rectification u/s 154 - set-off of unabsorbed depreciation...

Income Tax

Rectification u/s 154 - set-off of unabsorbed depreciation against the income from other source in violation of Section 115BBE - amendment brought about by Finance Act, 2016 w.e.f 01.04.2017 - prior to AY 2017-18 the said set off of loss has to be allowed and so the unabsorbed depreciation. - AT

 

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