Day: August 11, 2015
28 articlesIncome Tax

Income Tax
Section 43(5)(d) applicable only on derivatives trading (future & options) and not on share trading
Income Tax

Income Tax
Bogus sales / purchases- Addition based on mere statement of supplier not justified
Excise Duty

Excise Duty
Question of applicability of Exemption Notification relates directly and proximately to duty rate
Income Tax

Income Tax
Interest demand u/s 220(2) till admission of application by Settlement Commission is valid
Income Tax

Income Tax
Non-Compete Fees received on sale of business after 01/04/2003 is taxable as Business income u/s 28(va)
Income Tax

Income Tax
Section 43B- Liability for services rendered but payment not received
Income Tax

Income Tax
Search Assessment can be made only on the basis of incriminating material found during search
Goods and Services Tax

Goods and Services Tax
Applicability of Turnover (Rs. 50 Cr.) based exemption from LBT
Service Tax

Service Tax
Supreme Court Stays Imposition of Service Tax on Lawyers
Income Tax

Income Tax
Issue of Share at Premium- Modus Operandi of Conversion of Black Money into White
SEBI

SEBI
SEBI (Issue of Capital and Disclosure Requirements) (Third Amendment) Regulations, 2015
Company Law

Company Law
Acceptance of Deposit from Members in Case of Private Limited Company
Income Tax

Income Tax
No separate addition can be made when net profit is estimated by rejecting book results
Income Tax

Income Tax
