Section 269SS of the Act prohibits accepting cash loans or deposits of Rs.20,000 or more. Non-compliance can lead to a 100% ...

In Rajeshkumar Shah vs DCIT, ITAT strikes down cash loan & notional interest additions under Section 69 due to lack of corroborating evidence and unreliable witness ...

Section 71(6) of the Companies Act, 2013, read with Rule 18(3)(e) of the Companies (Share Capital and Debentures) Rules, 2014, mandates that the Debenture Trustee shall appoint a nominee director in ...

ITAT Mumbai ruled that capital gains from a property sale were taxable in the year the sale deed was executed, not the year of the MoU, due to a prior bank lien. The court also clarified tax rates and ...

This 10-day GST course covers returns, audits, and legal provisions with practical case studies and live portal demonstrations for ...

Calcutta High Court ruled that GST refund timelines are mandatory and that officers cannot reject claims based on extraneous grounds like office size or e-way ...

GST on the sale of used vehicles where input tax credit was not claimed and depreciation was, is levied on the margin (sale price minus written down value) and not the total sale ...