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Is tax planning an offence or not? From the Apex Court's decision in the case of Union of India vs. Azadi Bachao Andolan [2003] 263 ITR 706 (SC), it is transpired that once the transaction is genuine, merely because it was entered into with a motive to plan tax, it would not become a colourable device, nor does it earn any disqualification.
Whether GST on Corporate guarantees provided by one person to another is applicable retrospectively or prospectively from 26th October 2023?
Gold Coins / white goods given free by principals to dealers for achieving targets are supply under GST
Can GST Amount credited in Cash Ledger be considered as cash payment or not? Commissioner shall follow High Court directions or appeal against but cannot act in contempt
Filing of Form 10-IFA vide Rule 21AHA by new manufacturing cooperatives to avail benefit of concessional rate of Income Tax
The Finance Act 2023 has taken a major step forward by introducing the concept of inventory valuations by Cost Accountants in specific cases, as granted by Section 142(2A) of the Income Tax Act.
Procedure for Lower TDS u/r 28AA streamlined; Consumption Statement to be available online to deductors
Unsold flats to be considered for deemed rent under Income from House Property from date of CC… but Municipal Value to be considered as Annual Letting Value
GST Cases sometimes remind us of Charlie Chaplin Shows. However, these shows may be better handled by taxpayers at the adjudicating level itself in case they co..
Rule 31B of The CGST Rules inserted vide Not No 45/2023, provides for determining the Value of supply in case of online gaming including online money gaming
Live class on PF & ESI Enrollment & Returns Filing(with recording)
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