Section 145A of the Income-tax Act, 1961 - Method of Accounting - In certain cases - Assessment year 1999-2000 - While completing assessment, Assessing Officer noticed that certain amount of MODVAT, which was available to assessee, was not included i
Builder is a Service Provider
Where there is sufficient cause shown and the application for condonation of delay has been moved bonafidely, the Court would normally condone the delay but where the delay has not been explained at all and, in fact, there is unexplained and inordina
the provision impugned is validly enacted and not hit by legislative incompetence of Central Legislature.
the assessee is entitled to deduction of roll over charges under section 36(1)(iii) of the I.T. Act, 1961.
The assessee was engaged in the business of running a hotel. During the year under consideration it had spent a sum of Rs.7.06 lacs on construction of glass curtain wall on the front side of the hotel, which was in addition to the existing building w
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