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1. Loose papers found during a search at the residences of individuals contained notings and calculations presumed by the Assessing Officer (AO) to relate to undisclosed...

2. Sections 42 and 43 of the Black Money Act, 2015 impose penalties for failure to disclose foreign income and assets in ITRs by resident and ordinarily resident...

3. CE - a multi-piece package if total weight exceeds 10gms, duty to paid under MRP

4. Deduction u/s.80IC on the profits - gross total income - Going with the prescription of section 80A(2) of the Act, if the gross total income is more than the aggregate...

5. Applicability of section 50 on sale proceeds on sale bottles, crates and cylinders whose individual cost did not exceed ₹ 5,000 - purchase were made before...

6. The appellant qualified as a non-resident in India during the previous year 2015-16. A non-resident is taxable in India only for income received/deemed to be received or...

7. Budget 2019 - There is no change in tax slabs of income tax for individuals - The benefit of exemption is available to individuals only if his "total income" is not...

8. Amendment of section 47 - exemption all be allowed in case of conversion into Limited Liability Partnership where total assets in books of accounts of the company does...

9. Royalty Income – Finance Act, 2010 has substituted the explanation to section 9 - such income shall be included in the total income of the non-resident, whether or not...

10. Assessment of trust - Determinate Trust or indeterminate Trust - Section 164(1) - That Section comes into play only where any income or any part thereof is not...

11. TDS on interest - section 194A shall also apply to individuals, where total sales, gross receipts or turnover from business or profession exceed the monetary limit...

12. Amendment of section 35. - to reduce the said weighted deduction from one hundred seventy-five per cent. to one hundred fifty per cent. from financial year 2017-2018 to...

13. Insertion of new Chapter XII-BC- Foreign company said to be resident in India - where a foreign company is said to be resident in any previous year and such foreign...

14. Deduction u/s 80IC - Since in the present case the fact that the assessee had undertaken substantial expansion is not disputed, the assessee, we hold, is entitled to...

15. Royalty income payments made by the assessee for obtaining computer software were not liable to be taxed in India as royalty u/s 9(1)(6). The amounts paid by resident...