INTRODUCTION Depreciation on Smart Mobile – As we all are well acquainted with the wide usage of mobile. It brings a revolution in industry. Mobile

Rangbahar Vs Commissioner of Income Tax (ITAT Mumbai) Depreciation allow on phone – In this case CIT (Commissioner of Income tax), disallowed depreciation on mobiles,

Niho Construction Limited Vs DCIT (ITAT Delhi) Depreciation allowed on mobile – Assessee claimed 100% Depreciation on Mobile Phones, each of which cost less than

Accumulation of Input Tax Credit happens when the tax paid on inputs is more than the output tax liability. Such accumulation will have to be

GST Registration From Landlord – You might have read my earlier article ‘Why GST Department Is Not Right In Asking Commercial Place For GST Registration?‘

Summons in GST Laws – Section 70 of Central Goods and Services Act 2017 – Power to summon persons to give evidence and produce documents (1) The