Section 12A registration certificate is license to tax exemption for income receipts from non-members
The SC in CIT (Exemptions) v. IHC (2020) 424ITR325 following Delhi Gymkhana case ( 339ITR525) held that a registered society…
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54F exemption is protected even in multiple ownership of residential properties ......Read More
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E-TDS Filing – CPC Processing – Problem Solving Module – Part II – Deductee
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......Read MoreWorking capital adjustment in Arm’s length price determination
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......Read MoreMAT – MAT calculations – Methodology of set off -Overlapping interpretations in the matter of adjustment of BF Losses/Depreciation – A Dichotomy
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......Read MorePermanent Establishment – Insights
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......Read MoreImposition of tax on undisclosed foreign income and asset stashed abroad- A journey that began in 2011
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......Read MorePractice Manual For Sec 195 Payments
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