GST on transfers between related persons : Scope for Tax Planning
In the era of decentralisation, nearly every business operates with subsidiaries, associates and branches across the cities, states and countries....
CA Exams May 2022: ICAI releases Admit Cards for Intermediate and Final Examination
The Institute of Chartered Accountants of India ( ICAI ) has released the Admit cards for CA Exams May 2022...
Section 245BD of the Income Tax Act
Section 245BD of the Income Tax Act: Decision to be by majority If the Members of a Bench differ in...
Section 245BC of the Income Tax Act
Section 245BC of the Income Tax Act: Power of Chairman to transfer cases from one Bench to another On the...
Section 245BB of the Income Tax Act
Section 245BB of the Income Tax Act: Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances...
Section 245BA of the Income Tax Act
Section 245BA of the Income Tax Act: Jurisdiction and powers of Settlement Commission (1) Subject to the other provisions of...
Section 245B of the Income Tax Act
Section 245B of the Income Tax Act: Income-tax Settlement Commission (1) The Central Government shall constitute a Commission to be...
Section 245AA of the Income Tax Act
Section 245AA of the Income Tax Act: Interim Boards for Settlement (1) The Central Government shall constitute one or more...
Section 245A of the Income Tax Act
Section 245A of the Income Tax Act: Definitions In this Chapter, unless the context otherwise requires,— (a) "Bench" means a...
Section 245 of the Income Tax Act
Section 245 of the Income Tax Act: Set off of refunds against tax remaining payable Where under any of the...