Day: June 22, 2022
101 articlesCompany Law

Company Law
Common Balance Sheet Ratios under Companies Act, 2013
Income Tax

Income Tax
Section 148A(b) Notice- Adequate opportunity should be provided to Appellant
Income Tax

Income Tax
CIT cannot summarily dismiss Appeal for Non-Prosecution
Income Tax

Income Tax
Section 271B penalty proceedings after 30 months of completion of assessment is barred by limitation
Income Tax

Income Tax
Section 271(1)(c) penalty quashed for not specifying inaccurate or false particulars
Income Tax

Income Tax
Loss from share trading can be set off against business income
Income Tax

Income Tax
ITAT deletes estimated disallowance on adhoc basis of salary & EB charges
Income Tax

Income Tax
Section 14A disallowance- Investments yielding tax free dividend income to be taken
Income Tax

Income Tax
Change of Opinion cannot be alleged If AO finds Fresh Tangible Materials
Income Tax

Income Tax
No section 271(1)(c) penalty for mere wrong claim of TDS
Income Tax

Income Tax
Mere reproduction of conclusions of investigation report in own words by AO is borrowed satisfaction
Income Tax

Income Tax
Higher depreciation rate admissible on motor Lorries used in Lorry hiring business
Corporate Law

Corporate Law
Claims not forming part of Resolution Plan cannot be made after Approval of Resolution Plan
Income Tax

Income Tax
