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Complete Case Digest of AAR Kerala

Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) rulings are relevant for businesses in India that are engaged in the supply of goods or services. These...

Complete Case Digest of AAR Kerala
Manu Sharma

Case Digest: TDS on Commission and Brokerage under Section 194H of the Income Tax Act

TDS has considered as deduction made by any person while making payment or crediting the account of another person. The object of TDS was to tax collection at source. The following are some of the...

Case Digest: TDS on Commission and Brokerage under Section 194H of the Income Tax Act
Aparna. M

Case Digest: Deemed Dividends u/s 2(22)(e) of the Income Tax Act

Dividend usually refers to the distribution of profits by a company to its shareholders. However, in view of Section 2(22) of the Income Tax Act, 1961, the dividend shall also include the following: ...

Case Digest: Deemed Dividends u/s 2(22)(e) of the Income Tax Act
Manu Sharma

Case Digest: TDS from Rent under Section 194-I of the Income Tax Act

Section 194-I of the Income Tax Act deals with TDS from rent. Under this Section any person not being an individual or a Hindu Undivided family who is paying or who is responsible to pay any income...

Case Digest: TDS from Rent under Section 194-I of the Income Tax Act
Fathima Karama A.M

Case Digest: Interest on Delayed GST Refund

It has been a trite law that interest on delayed refund is the assessee’s right, so much so that it has even gone ahead to grant interest over delayed payment of interest although there is no...

Case Digest: Interest on Delayed GST Refund
Kalyani B. Nair

Case Digest: TDS on Salary under Section 192 of the Income Tax Act

Income tax is a form of taxation in which the tax is collected on the basis of the income generated from a business. Tax Deducted at Source ( TDS ) is one of the modes of collecting tax in India at...

Case Digest: TDS on Salary under Section 192 of the Income Tax Act
Yogitha S. Yogesh

Case Digest on Cash Transaction under Section 269SS of the Income Tax Act

Nowadays the black money menace is ongoing in our country and almost every day money laundering scam is unearthed by the Income Tax Authorities. One of the main reasons for this is the large amount...

Case Digest on Cash Transaction under Section 269SS of the Income Tax Act
Yogitha S. Yogesh

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