Day: November 27, 2015
26 articlesIncome Tax

Income Tax
Speculative loss can be carried forward even if revised return claiming loss is filed u/s 139(5)
Income Tax

Income Tax
Revenue expenses after setting up of business allowable despite non-commencement of business
Income Tax

Income Tax
Interest on IT Refund/ FDR, Other interest and Tender fees eligible for deduction u/s 80IA
Income Tax

Income Tax
CIT must establish that order is erroneous before remanding matter to AO u/s 263
Income Tax

Income Tax
Income Surrendered as business income cannot be treated as deemed income u/s 69A
Income Tax

Income Tax
Share application money not to be included in average investment in disallowance u/s 14A r.w. Rule 8D
Income Tax

Income Tax
No disallowance on non-deduction of TDS if payee discharged tax liability on income; Applicable retrospectively: ITAT
Income Tax

Income Tax
CBDT Invites Suggestions on Issues In ICDS
Income Tax

Income Tax
Mere non-intimation of amendments in Trust Deed cannot lead to cancellation of registration
Income Tax

Income Tax
Assets being part of block of assets eligible for depreciation even if same are related to discontinued business
Income Tax

Income Tax
Assessee borrower not liable to prove the source of funds in the hands of lender
Corporate Law

Corporate Law
Gratuity is property under Article 300-A of Indian Constitution
Income Tax

Income Tax
Value of property under deeming provision u/s 50C need to be considered as on the date of agreement of sale
Company Law

Company Law
