Section 23(1)(a) of the Income Tax Act, 1961, deals with the determination of the annual

Gross Annual Value (GAV), also known as Annual Value, is a crucial component in determining

The income from a let-out house property is computed under the head “Income from House

Section 22 of the Income Tax Act, 1961, deals with the computation of annual value

the context of the Goods and Services Tax (GST) in India, the “Manner of recovery

An Input Service Distributor (ISD) is a registered taxpayer under GST who receives invoices for

Under the Goods and Services Tax (GST) regime in India, registered taxpayers can claim Input

the context of the Goods and Services Tax (GST) in India, “Availability of credit in

In the context of the Goods and Services Tax (GST) in India, apportionment of credit

Claiming Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime allows businesses