Month: May 2018
790 articlesIncome Tax
Income Tax
Bogus Loan: No need to explain source of source prior to insertion of proviso to Sec. 68
Income Tax
Income Tax
Expense on Software cannot be capitalised mere because depreciation rate is spelt out in Schedule to Income-tax Act
Income Tax
Income Tax
Deduction U/s. 80HHC not available on Interest, rent and miscellaneous income
Income Tax
Income Tax
Section 50C: Sale value approved by Charity Commissioner had to be followed in case of Trust’s Sale Deed
Income Tax
Income Tax
Section 41(1) not applies if amount was not claimed in earlier year
Income Tax
Income Tax
Penalty cannot be deleted for mere admission of appeal in quantum proceedings
Income Tax
Income Tax
Interest on NPA of NBFC cannot be taxed for mere crossholding of debtor
Income Tax
Income Tax
Section 35AB applies to both capital expenditure and revenue expenditure
Income Tax
Income Tax
Interest received from debtors for late payment of sale proceeds eligible for Deduction U/s. 80-IC
Income Tax
Income Tax
Registration U/s. 12AA cannot be denied if trust activities are genuine and in consonance with objects of trust or institution
Company Law
Company Law
85 Changes brought by Companies(Amendment) Act, 2017
Fema / RBI
Fema / RBI
Annual Return (FLA Return) of Foreign Investments (FDI) by Indian Companies/ Firms
Income Tax
Income Tax
Reason for reassessment without application of mind if it not specifies that accommodation entries were taken or provided
Income Tax
Income Tax
