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1. Input tax credit - spending mandatory amount on CSR activities in the form of donations - whether CSR activities are in the course of furtherance of business and will...

2. Disallowance u/s 14A read with Rule 8D - Assessing Officer did not record objective satisfaction for not accepting suo moto disallowance made by assessee. ITAT directed...

3. Deduction claimed u/s 80G for donations qualifying as CSR expenditure was expressly disallowed u/s 37(1). The court held that even though there is no explanation for...

4. Central Government notifies the countries and specified territories - in the case of an eligible investment fund, the fund management activity carried out through an...

5. Input Tax Credit - GST paid on various services/ expenses incurred towards discharging its CSR obligation - CSR activities, as per Companies (CSR Policy) Rules, 2014 are...

6. Donation to Kargil fund, PM relief fund and Gujarat relief fund - AO should have allowed the said donations as deduction under Chapter VI for which the assessee is...

7. The High Court reviewed penalties imposed for lack of e-way bills, noting violations of natural justice and lack of proper consideration. Bank Guarantees expired without...

8. Rupee Drawing Arrangement – Remittance to the Prime Minister’s Citizen Assistance and Relief in Emergency Situations (PM-CARES) Fund - Circular

9. MCA’s Frequently Asked Questions on eligibility of CSR expenditure related to COVID-19 activities - News

10. Schedule VII in the Companies Act, 2013 amended - Contribution to incubators funded by various authorities.

11. The proposed amendments aim to further incentivize operations from International Financial Services Centres (IFSCs) by expanding the scope of specified funds eligible...

12. Central Government notifies Punjab Skill Development Mission Society, Chandigarh (PAN: AAAAE8085G) for exemption from specified income u/s 10(46) of Income Tax Act, 1961....

13. Delay in deposit made to the employees Provident fund and ESIC - such sums were not credited by the respective assessee to the employees 'accounts in the relevant fund...

14. Deduction u/s 36(1)(viii) - Whether assessee is eligible for deduction u/s 36(1)(viii) even though the assessee is not an eligible entity under the provisions of the Act...

15. Classification of supply - healthcare services - composite supply or not - supply of medicines, consumables, surgical items, items such as needles, reagents etc used in...