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Income Tax Selling & Marketing Expenditure Cannot Be Disallowed Merely Due to Ledger Nomenclature Error; ITAT Deletes Addition and Remands Balance Claim for Verification Income Tax Wrong Section in Form 10AB Is a Rectifiable Technical Defect; 12AB Registration Cannot Be Denied Without Opportunity to Correct Application – ITAT Bangalore Income Tax Fresh U/s 12AB & 80G Applications Must Be Examined Independently; Earlier Rejection Does Not Bar Fresh Consideration – ITAT Bangalore Income Tax ITAT Dismisses Revenue Appeals on TP, Sales Tax Deferral & Section 14A Issues Income Tax ITAT Quashes Black Money Assessment Against Resident Not Ordinarily Resident for Lack of Jurisdiction Corporate Law Property Purchased Jointly With Spouse Not Benami Under 1988 Act: Kerala HC Custom Duty CESTAT Sets Aside Confiscation of Exotic Birds for Lack of Smuggling Proof Custom Duty CESTAT Quashes Confiscation of Gold for Curable Advance Authorisation Lapse
Archive

Month: May 2021

1,341 articles
CA, CS, CMAWithholding of CA Student Result for Criticism of ICAI; HC Grants relief
CA, CS, CMA

Withholding of CA Student Result for Criticism of ICAI; HC Grants relief

Editor55 years ago
Company LawDifference between Shareholder & Director under Companies Act, 2013
Company Law

Difference between Shareholder & Director under Companies Act, 2013

Shubham Phophalia5 years ago
Income TaxIncome Heads – Some Issues – Income from other sources
Income Tax

Income Heads – Some Issues – Income from other sources

CA Rahul Sharma5 years ago
CA, CS, CMAKey takeaways in transfer of Goodwill or share of profit in case of death of a CA
CA, CS, CMA

Key takeaways in transfer of Goodwill or share of profit in case of death of a CA

CA Rohit Ruwatia5 years ago
Income TaxExplanation 2(c) to Section 147 is merely to explain the scope of re-assessment
Income Tax

Explanation 2(c) to Section 147 is merely to explain the scope of re-assessment

KAPIL GOEL (FCA,LLB) / SANDEEP GOEL (LLB)5 years ago
Income TaxSection 68 not applies when assessee explained nature & source of Income
Income Tax

Section 68 not applies when assessee explained nature & source of Income

KAPIL GOEL (FCA,LLB) / SANDEEP GOEL (LLB)5 years ago
Custom DutyRefund & Drawback Disposal Drive from 15.05.2021 to 31.05.2021
Custom Duty

Refund & Drawback Disposal Drive from 15.05.2021 to 31.05.2021

CA Jatin Minocha5 years ago
Income TaxNo addition against wife merely based on statement of husband
Income Tax

No addition against wife merely based on statement of husband

RATHI5 years ago
Income TaxRegistration of Trust under Income Tax – Analysis of New Provisions
Income Tax

Registration of Trust under Income Tax – Analysis of New Provisions

Manish Harchandani5 years ago
Income TaxSC judgement regarding allowance of expenses incurred for obtaining loan along with interest on loan
Income Tax

SC judgement regarding allowance of expenses incurred for obtaining loan along with interest on loan

Sandeep Jain5 years ago