Day: August 12, 2015
26 articlesIncome Tax
Income Tax
ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained
Income Tax
Income Tax
Lessee can claim depreciation if entire control & rights of building are with him
Income Tax
Income Tax
If creditors are found bogus then addition can be made u/s 68 or u/s 41(1)
Income Tax
Income Tax
Claim cannot be denied for mere non-reply to notice u/s 133(6) if AO have other sufficient evidences
Income Tax
Income Tax
Penalty cannot be escaped by payment of taxes before initiation of Penalty Proceedings or for financial hardship/diverse location
Income Tax
Income Tax
Judicial Functions should not be performed in Arbitrary Manner- HC
Income Tax
Income Tax
No malafide intention no penalty
Income Tax
Income Tax
Appeals filed u/s 260A should not be casual and callous
Income Tax
Income Tax
Amount received as a Restrictive Covenant is a Capital Receipt but taxable w.e.f. 1.4.2003
Service Tax
Service Tax
