Cases Income tax

• Audit Checking Format

• Rule 17A shows ‎that the only requirement to seek registration under section 12A is to furnish ‎documents evidencing creation of trust or establishment of institute in original

• 44AB में ऑडिट कराने वाले अगर 2 लाख से ज्यादा रोकड़ प्राप्त करने वाले 31May तक 61A भर दे

• No TDS u/s 194-I is required to be deducting for Service tax paid by the tenant since the landlord only acts as a collecting agency for Government for collection of Service Tax.

• CIT Appeal Should have permitted to make good the default of appeal filed in paper format by filing appeal electronically

• There is no such requirement under section 32 of the Act that full consideration should have been paid for the purpose of claiming depreciation

• No addition u/s 40(a) can be made for non deduction of tds in case of charitable trust or institution where income and expenditure is computed in terms of section 11 of the Act

• incriminating material found in survey

• धारा 10 एवं 11 में ट्रस्ट या संस्था द्वारा छूट लेने के लिए गाइडलाइंस

• 1 अप्रैल 2013 से पहले लिए गए लोन के लिए लोन के सोर्स के सोर्स को बताने की कोई आवश्यकता नहीं है केवल कंफर्मेशन लेटर एफिडेविट एवं पूरे पत्ते को देना जरूरी है