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(via The provision granting mandatory one third deduction towards the value of land for computing value liable for GST is not sustainable in cases where the value of land is clearly ascertainable)
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(via Applying Article 142 in the Income Tax Law for validating the reassessment proceeding: An overview)
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(via Non-compete fees paid to key employees at the time of joining is in the nature of “salary income”: Karnataka High Court)
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(via The Uttar Pradesh GST Department vide Circular No. 2223004 dated April 20, 2022 has issued clarification on various issues w.r.t. the availment of Input Tax Credit (“ITC”), e-invoice and refund under GST provisions.)
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(via Not providing opportunity to cross examine is violative of principles of natural justice)
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(via Supreme Court judgement in the case of Totgars Co-operative Sale Society Ltd., v. ITO cannot be blindly applied to all the co-operative society.)
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(via Penny Stock: No incriminating evidence No Addition – ITAT Mumbai)
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(via Principles of Cross Examination: Tool to be used during income tax proceeding)
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(via Making March Meaningful – Tax caution before 31st March Ends)
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(via Any disallowance computed under section 14A pertaining to computation of income under normal provisions of the Act cannot be read into provisions of section 115JB)
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(via Nominal Member vs Regular Member: Eligibility of deduction u/s 80P)
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(via An overview of the Upcoming GSTR-1 enhancements & improvements)
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(via Agricultural activity on leased land: Whether Agricultural Income or not?)
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(via Two views possible: CIT cannot treat order as erroneous if AO has consciously adopted one view)
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(via “Corporate Compliance Calendar for the m/o February, 2022”)
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(via Union Budget 2022-23- Proposed Changes relating to Income Tax Search and Seizure Provisions )
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