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Income Tax Tribunal, Pune : Assessee retired after serving State Government partly and partly State PSU, the Gratuity and Leave Encashment exemption to be computed in two separate portion. One for Government Service and one for non-government Service. Retirement benefit accrued for a former period shall be exempt without limit and later period shall be exempt to the extent of…
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ITAT Delhi: (i) Under the first Proviso below Section 254(2A) of the Act, it is only in cases where the merits of the application have been made out, that the Tribunal would be justified in exercising its power of grant of stay on the recovery proceedings. (ii) Prima facie, the income tax authorities have not made any…
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Karnataka High Court: If a payment gateway had no knowledge that the funds transferred to the merchant IDs of the accused were derived from criminal activity related to a scheduled offense and it did not knowingly assist the accused in concealing or transferring illicit proceeds as clean money, it cannot be said to have committed any offense under…
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CA. Brijesh Baranwal: The lands acquired through compulsory acquisitions which are in the nature of rural land do not have tax implications.
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S. N. Inamdar, Senior Advocate: Shri S.N. Inamdar, Senior Advocate & Past President of Chamber of Tax Consultants and eminent tax professional who had an illustrious career of over 57 years and was well known for his professional integrity and command over tax and corporate law. We are sharing his journey from his early days to stalwart in tax fraternity.…
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CA. Pankaj Agrwal: This Part 2 of my article deals with presently most debated subject of 43B(h). In this part, I have discussed issues like whether sum payable will exclude GST, what will be the date of payment in case of cheque, can payment be made by issue of cheque or LC.
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