Case Details: DCIT v. Sir Hurkisondas Nurrotumdas Hospital & Research Centre – [2021] 130 taxmann.com … Continue reading “No employer-employee relationship exists if doctors were paid on basis of number of patients attended: ITAT”
Order F.no. 299/22/2021-DIR (INV. III)/174, dated 28-09-2021 The Finance Act, 2021 has discontinued the Income-tax … Continue reading “CBDT authorised CIT to admit and process application filed before Interim Board by extended due date of 30-09-21”
Case Details: Dr Swati Mahesh Vinchurkar v. DCIT – [2021] 130 taxmann.com 320 (Surat-Trib.) Judiciary … Continue reading “Sum reflected in Form 26AS can’t be tax unless it was established that assessee was actual beneficiary: ITAT”
CIRCULAR NO. 15/2021, Dated 27.09.2021 The Ministry of Corporate Affairs (MCA) has extended the due … Continue reading “MCA extends due date of filing of cost audit report in e-form CRA-4 for F.Y. 2020-21”
Prabhakar K S – [2021] 130 taxmann.com 447 (Article) India’s sports regime including cricket’s governing … Continue reading “Taxman v. BCCI – To Grant Tax Exemption or Not?”
Case Details: VVF (India) Ltd. v. ACIT – [2021] 130 taxmann.com 285 (Mumbai – Trib.) … Continue reading “M2M loss arising on valuation of forward contract on closing date of accounting year allowable as business loss: ITAT”
Ashutosh Mohan Rastogi, Dhruv Seth & Parash Biswal – [2021] 130 taxmann.com 413 (Article) The … Continue reading “Assessment Orders u/s 144C(1) incurably Defective and Illegal if they don’t comply with Non-Obstante Provisions”
Case Details: Shapers India Private Limited v. DCIT – [2021] 130 taxmann.com 409 (Pune – … Continue reading “AO can’t reduce sum waived by seller from WDV of machinery after lapse of several AYs: ITAT”
Order under section 119, dated 24-09-2021 An Income-tax return can be verified with Digital Signature … Continue reading “ITRs verified through EVC instead of DSC to be regularised if filed during 07-06-21 to 30-09-21: CBDT”
Notification No. 117/2021, dated 24-09-2021 The CBDT has extended the validity of provisions of Rule … Continue reading “CBDT extends validity of TP Safe Harbour rules till Assessment Year 2021-22”
