CA Dilip Badlani3 min readSec. 80IA Deduction allowed to single Industrial Unit: Madras High CourtSection 80IA Deduction to be allowed to single Industrial Unit, all Units can’t be taken together: Madras HC FACT OF THE CASE In the...
CA Dilip Badlani2 min readNo Addition can be made on account of Unsecured Loans if assessee proves genuineness: ITATFact of the Case The assessee company, M/s. K. P. Manish Global Ingredients Pvt. Ltd. is engaged in the business of dealing in drugs,...
CA Dilip Badlani1 min readSec 194Q vs 206C(1H)Comparative Analysis Example for Your understanding: Which one section will prevail? It has been specified under sub section 5(b) that if...
CA Dilip Badlani3 min readSec 194Q: TDS on Purchase of GoodsApplicable to buyers if: Buyers whose turnover, gross receipt or sales in the immediately preceding Financial Year was more than Rs.10...
CA Dilip Badlani2 min readSection 206AB of Income Tax Act 1961Topic: TDS Section: 206AB inserted from Finance Act, 2021 Applicable from: 01/07/21 Purpose: Promotion to file ITR An Overview Section...