Revision of Tax Audit Report – A Comprehensive Professional Analysis

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
Read More »

Revision of Tax Audit Report – A Comprehensive Professional Analysis 1. General PrincipleA Tax Audit Report, once issued, is ordinarily not intended to be revised. The very nature of an audit report demands...

SMALL COMPANY COMPLIANCE CHECKLIST

CA. DR. VINAY MITTAL
CA. DR. VINAY MITTAL
Read More »

SMALL COMPANY COMPLIANCE CHECKLIST (Applicable from FY 2025–26 as per revised thresholds w.e.f. 01-12-2025) Eligibility: Paid-up Capital ≤ ₹10 Crore AND Turnover ≤ ₹100 Crore Annual Eligibility Verification

APPLICABILITY OF INCOME TAX AND GST ON JOINT DEVELOPMENT AGREEMENT IN REAL ESTATE FOR LANDOWNERS AND BUILDERS

CA Churchill Jain
CA Churchill Jain
Read More »

APPLICABILITY OF INCOME TAX AND GST ON JOINT DEVELOPMENT AGREEMENT IN REAL ESTATE FOR LANDOWNERS AND BUILDERS Introduction In the real estate sector, Joint Development Agreements (JDAs) are a common arrangement ...

Scope of Rectification under Section 254(2) – Whether ITAT Was Right in Modifying Its Earlier Order?

CA. Ajay Kumar Agarwal
CA. Ajay Kumar Agarwal
Read More »

Scope of Rectification under Section 254(2) – Whether ITAT Was Right in Modifying Its Earlier Order? M/s Devaraj & Others v. ITO, Coimbatore:-Madras High Court | TCA Nos. 319/2016 & 538/2021 | Judgment dated...

Exemption of Income of any University or other Educational Institution Substantially Financed by Government [Section 10(23C)(iiiab)]

Ram Dutt Sharma
Ram Dutt Sharma
Read More »

Exemption of Income of any University or other Educational Institution Substantially Financed by Government [Section 10(23C)(iiiab)] The provisions of section 10(23C)(iiiab) grant exemption of income earned by any person esta...

© 2025 My Tax Expert. All rights reserved.