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1. Rates of Tax Collection at Source for the Financial Year 2018-19 - Rates of TDS and TCS

2. INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2018-19 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961

3. Cost inflation index for the Financial Year 2018-19 notified as 280

4. The Income Tax Act did not intend to tax deemed rental income from properties held as stock-in-trade prior to the assessment year 2018-19. Section 23(5), introduced from...

5. Reopening of assessment u/s 147 was challenged due to lack of material relating to alleged wrongful IGST refunds for assessment year 2020-21. Disallowable expenditure...

6. Assessment u/s 153A - In the case on hand, the search was conducted on 10.08.2017 and the relevant six assessment years immediately preceding the assessment year...

7. Addition u/s 40(a)(ia) - Non-deduction of TDS - year end provisions was made by assessee in respect of expenses - As regards to the claim of the assessee that in...

8. Constitutionality of Explanation to Section 10AA (1) - Exemption to SEZ unit - As principle of legitimate expectation is not applicable to the case of the petitioner and...

9. Adjustment of GST amount deposited by the petitioner in the financial year 2018- 19 with VAT liability - High Court allowed the adjustment - SLP against the decision of...

10. Capital gains taxation streamlined with short-term gains on certain financial assets attracting 20% tax and long-term gains on all assets attracting 12.5% tax. Exemption...

11. The ITAT held that the period of limitation for issuing a notice u/s 153C is six years from the end of the financial year preceding the date of recording satisfaction....

12. Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

13. Implementation of Tax Deduction at Source (TDS) under GST

14. Deduction of tax at source (TDS) on Software - Notification

15. For the purposes of deduction of tax u/s 194LBB, or u/s 194LBC the “rates in force” in relation to an assessment year or financial year shall mean the rate or rates of...