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Rectification of return, on the premise of Form GSTR-2A being non-operational at the relevant time is not permissible. The factum of non-operability of Form GSTR-2A, is flimsy plea taken by…
Amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software, not royalty, hence, not taxable in India. The end user…
The word used S. 263 is “made” and not “received”. Hence, if the order under S. 263 was made/passed within the period of two years from the end of financial…
The proportionate disallowance of interest is not warranted under S. 14-A for investments made in tax free bonds/securities which yield tax-free dividend and interest to assessee Banks in those situations…
This is evident from the answers given to the questionnaire by the managing Trustee of the Trust showing that the donations were received by way of cheques out of which…
Held, unequals are being treated equally in that no differentiation is made by the third proviso between the assessees who are responsible for delaying the proceedings and assessees who are…
Held, unequals are being treated equally in that no differentiation is made by the third proviso between the assessees who are responsible for delaying the proceedings and assessees who are…
Held, there are three conditions/tests to prove the existence of mutuality: Identity of the contributors to the fund and the recipients from the fund; Treatment of the company, though incorporated…
held- The appellant assessee despite being given sufficient opportunity, failed to prove the correctness and genuineness of his claim. Resultantly the said transactions were assumed as bogus entries (Para 15)…
Held that Notably, this regulatory measure is in sync with other deductions specified in Section 43-B, which are also present and accrued liabilities. A priori, merely because a certain liability…
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