Day: December 7, 2015
23 articlesFinance

Finance
Funding Compliance for Start ups in India
Income Tax

Income Tax
Addition u/s 68 on account of share application money not justified where validity of transaction beyond doubt
Income Tax

Income Tax
No deviation in Book profit u/s 115JB permitted from profit & loss A/c except permissible adjustments
Income Tax

Income Tax
Proceedings u/s 153C not valid in absence of any relevant seized material
Income Tax

Income Tax
Claim for Set off of unabsorbed business loss b/f against profit of section 10A after AY 2001-02 is allowable
Income Tax

Income Tax
Income which an assessee could have, but has not earned cannot be made taxable as income accrued
Income Tax

Income Tax
Presumption u/s 292 is discretionary in nature; authorities can reject books of account founding them inchoate
Income Tax

Income Tax
Expenses on eye treatment abroad not allowable u/s 37 being not exclusively incurred for profession
Income Tax

Income Tax
Bills discounted cannot be equated with loan & advances, interest received on default not taxable under Interest Tax Act, 1974: SC
Excise Duty

Excise Duty
