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Committee of Experts onSustainable Finance submits report to IFSCA
WHO product alert on cough syrup - Probe rolled out
National Lok Adalat to be held on Nov 12 across India
Department for Promotion of Industry and Internal Trade (DPIIT) notifies establishment of Credit Guarantee Scheme for Startups (CGSS)
Minister asks Chartered Accountants of India to strive to take Indian Chartered Accountancy Firms to the global level
Revenue Deficit Grant (RDG) of Rs. 7,183.42 crore released to 14 States
Rs 26K Crore approved to install new 25K towers in next 500 days
Scindia inaugurates direct flights between Kolhapur and Mumbai
Mobile Congress - Curtain comes down; Minister for rebranding
Festive season: Railways notifies 179 special services
DRI seizes 23.23 kg gold valued at Rs 11.65 crore being smuggled through North-East Borders, 4 held
DFS modifies Emergency Credit Line Guarantee Scheme (ECLGS) to give Civil Aviation sector necessary collateral-free liquidity at reasonable interest rates to tide over their present cash flow problems
WCO, WTO release joint report on disruptive technologies
Govt issues Advisory against ads of betting on TV & Digital Media
Scindia inaugurates direct flights between Bilaspur to Indore
With tech developments, affordability of broadcasting services can be further improved: DoT Secretary
Retail prices of edible oils expected to come down further: Govt
Prize money for PM's Excellence Awards will be Rs 20 lakh in 2022: MoS
ECI launches Radio series - 'Matdata Junction' in collaboration with All India Radio
Digital India Conference of State IT Ministers held along with the launch of 5G
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ITAT: In the present case, undisputedly, Assessee earned franchise fee in the course of its business, thus, the same was assessable as business income which can be set off against the brought forward …

HC: Since Assessee filed the return under Section 139(4A) in the course of reassessment proceedings, it is open to the Revenue to verify the books of account and other documents on record.

ITAT: The application of Section 43B depends on the character of the levy being either statutory or contractual.

ITAT: The interest income derived by a co-operative society by way of investment made with a co-operative bank is eligible for deduction under section 80P(2)(d).

HC: Since the term or set off of any loss was specifically inserted only by the Finance Act 2016, w.e.f. Apr 1, 2017 an assessee is entitled to claim set-off of loss against income determined under Section…

ITAT: A warrant issued in respect of one premises cannot be valid to search another premises and if the authorities intend to search another premise, they will have to issue another warrant after recording…

ITAT: Assessee furnished various documents including cash book and bank statements for the whole year to explain the nature and source of cash deposits and three of the customers from whom amount was …

ITAT: Assessee does not constitute a dependent agent of Car Care Private Ltd., on the ground that privity of contract for extended warranty is between the Assessee and the customers, wherein, CCPL has…

HC: Assessee is permitted to raise all the contentions including limitation aspect as well as objections for reopening the assessment w.r.t reasons furnished along with order dated 06.01.2022, as per …

ITAT: The book value of the liability shown in the balance sheet has to be reduced for the purpose of valuation and determination of FMV of unquoted equity shares.

HC: The impugned notice is almost a show-cause notice and same is neither without jurisdiction nor there is any procedural irregularities nor the impugned proceeding has been initiated in contravention…

HC: Since the audit proceedings u/s 65 of the Act has already commenced, it is but appropriate that the proceedings should be taken to the logical end. The proceedings initiated by the Anti Evasion and…

HC: Revenue is directed to give personal hearing to Assessee with at least 7 days advance notice.

Dispute involving Form E-1 non-issuance not 'contractual-dispute' amenable to arbitration; Remands matter

HC: If order passed by Assistant Commissioner of State Tax, is to stand confirmed, it tantamount to recovery of 200% tax and 100% penalty and Revenue would not be justified in recovering taxes twice on…

HC: The petitioner is entitled to the benefit of Notification, in particular clause (iii) since refund application has been filed on May 02, 2020.

HC: Revenue is directed to pass a final order within 3 weeks in writ challenging Revenue’s action in not disposing appeal filed on March 27, 2019.

HC: A party can pay 10% of the disputed Tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger.

HC: In view of the categorical pronouncement by the Hon’ble Supreme Court, there is absolutely no scope for this Court to continue with the interim order passed earlier.

HC: Where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the…

Heading 
Clause 202 - Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
Clause 201 - Time and manner of payment
Clause 200 - Particulars to be furnished
Clause 199 - Declaration of tax payable
Clause 198 - Definitions
Clause 197 - Short title and commencement
Clause 193 - Scheme not to apply to certain persons
Clause 192 - Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
Clause 191 - Exemption from wealth-tax in respect of assets specified in declaration
Clause 190 - Declaration by misrepresentation of facts to be void
Clause 189 - Declaration not admissible in evidence against declarant
Clause 188 - Tax in respect of voluntarily disclosed income not refundable
Clause 187 - Undisclosed income declared not to be treated as benami transaction in certain cases
Clause 186 - Undisclosed income declared not to affect finality of completed assessments
Clause 185 - Undisclosed income declared not to be included in total income
Clause 184 - Time for payment of tax
Clause 182 - Penalty
Clause 181 - Charge of tax and surcharge
Clause 180 - Declaration of undisclosed income
Clause 179 - Definitions
Clause 178 - Short title and commencement
Clause 163 - Collection and recovery of equalisation levy
Clause 162 - Charge of equalisation levy
Clause 161 - Definitions
Clause 160 - Extent, commencement and application
Clause 159 - Infrastructure Cess
Clause 158 - Krishi Kalyan Cess
Clause 157 - Amendment of notification issued under section 93A of Finance Act, 1994
Clause 156 - Insertion of new sections 101, 102 and 103- Special provision for exemption in certain cases relating to construction of canal, dam, etc- Special provision for exemption in certain cases relating to construction of Government buildings- Speci
Clause 155 - Amendment of section 93A
Clause 154 - Amendment of section 91
Clause 153 - Amendment of section 90
Clause 152 - Amendment of section 89
Clause 151 - Amendment of section 78A
Clause 150 - Amendment of section 75
Clause 149 - Amendment of section 73
Clause 148 - Amendment of section 67A
Clause 147 - Amendment of section 66E
Clause 146 - Amendment of section 66D
Clause 145 - Amendment of section 65B
Clause 144 - Amendment of Second Schedule
Clause 143 - Amendment of First Schedule
Clause 142 - Amendment of Third Schedule
Clause 141 - Amendment of section 37B
Clause 140 - Amendment of section 11A
Clause 139 - Amendment of section 5A
Clause 138 - Amendment of First Schedule
Clause 137 - Omission of section 8C
Clause 136 - Amendment of notifications issued under section 25 of Act 52 of 1962
Clause 135 - Amendment of section 156
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