1. Declaration2. Sec 43B Applicability3. Taxability on Outstanding Balances of MSME Units4. Expense Allowance MSME Income Tax5. Sec 148 Notice cannot be issued for a non existent firm: Delhi HC6. Time limit for making investment in under construction projects is 3 years to avail benefit of Sec 54 : ITAT7. Completed assessments cannot be opened by the AO, if no incriminating material is found during search: SC 8. SECTION 89-RELIEF FROM INCOME TAX PAYABLE WHEN SALARY/FAMILY PENSION/COMPENSATION ON TERMINATION OF EMPLOYMENT PAID IN ARREAR/ADVANCE 9. Tax_Charges10. Only profit element of bogus purchases are to be added to income, in case, sales are genuine: Bombay HC11. Vodafone not liable to deduct TDS on international connectivity and carriage charges: Karnataka HC12. Summons under Income Tax Act13. ITAT AHMEDABAD:- MANOJ KAUSHIKPRASAD JINGAR VERSUS THE ASSESSING OFFICER,CPC BANGALORE/THE INCOME TAX OFFICER, WARD-5 (3) (1)14. ITAT DELHI :_ BHUPINDER SINGH JULKA VERSUS ASST. COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 2 (1) (2) ,15. MSME Flyer16. DTAA benefit u/s 90-17. only reason of the rejection of sundry creditors was that the sundry creditors.18. Scope of jurisdiction in rectification proceedings u/s- 154.19.Loose sheets are not books20.Foreign Tax Credit u_s- 90-FTC21. ITR Forms Amendments Fin year 2023-2422.Unexplained money - proof of source cash deposited in bank account - proof of cash on hand23.Analysis of Sec 148A Vs 14824. User Guide for Submitting Response to Notices and Letters Received under e-Verification Scheme_v325. Sec 54EC Bonds Transmission26. Assessment u/s153A.27. Payment for Time Charter Higher Charges are Royalty u/s9(1)(vi)28. Petitioner prime facie found that the non filing of the return was wilfull29. Commission payable to an agent by the assessees under the franchise distributorship30. Method of accounting - Non rejection of books of account 31. Critical Analysis of amendment to section 43B (h)-Timely payments to Micro and Small Enterprises32. Credit of TDS denied33. Reopening of assessment u/s 147 - validity of order passed u/s 148A(d) - According to the AO34. 30% ad-hoc disallowance of travelling expenses being car charges, foreign travelling expenses and domestic travelling expenses35. Ad hoc allowances of sundry creditor36. Correct head of income - compensation received for vacating the flat - income from other sources or capital gain - denying the assessee’s claim for deduction u/s. 54F37. Accrual of income in India - Royalty receipts - income earned from licensing/sale of software and subscription received against cloud services offered by assessee - scope of Indo-USA DTAA