Day: March 11, 2018
8 articlesIncome Tax

Income Tax
Disallowance of expenses cannot be made by mere intimation U/s. 143(1)(a)
Income Tax

Income Tax
Deduction U/s. 54F cannot be denied for Non-completion of construction of new residential house within specified period of three years
Income Tax

Income Tax
Registration U/s. 12AA cannot be denied for Non-submission of Form 10B at the time of registration
Income Tax

Income Tax
Interest U/s. 244A on refund of excess SA tax payable from self-assessment tax payment date
Income Tax

Income Tax
No disallowance U/s. 40(a)(ia) if recipient already paid taxes on sources of income
Income Tax

Income Tax
No addition in case of unabated assessment which had attained finality on search date if no incriminating material found during search
Income Tax

Income Tax
Agreement date of purchase relevant when physical possession of property given at a later date to Compute Short Term or Long Term Capital Gain
Goods and Services Tax

Goods and Services Tax
