Day: June 28, 2022
93 articlesIncome Tax

Income Tax
Section 194R provisions in a simplified manner with related FAQ’s
Income Tax

Income Tax
Advance for Business Transactions Cannot be Treated as Deemed Dividend
Income Tax

Income Tax
ITAT allows 100% depreciation on temporary Office structure
Company Law

Company Law
Recent Changes in Schedule III Division I applicable from FY 2021-22
Income Tax

Income Tax
Loan to assessee cannot be treated as deemed dividend when Assessee given personal Security as collateral for loan of Company
Income Tax

Income Tax
No addition for Cash Deposit during Demonetization out of Cash generated from Rent
Income Tax

Income Tax
No section 271(1)(b) Penalty if assessment completed under section 143(3)
Income Tax

Income Tax
Excise duty/Interest subsidy given in pursuant of industrial policy is capital receipt
Income Tax

Income Tax
Loss on restatement of loan obtained for purchase of indigenous assets is capital loss
Income Tax

Income Tax
In absence of Jurisdiction over Assessee AO cannot issue Section 143(2) Notice
Income Tax

Income Tax
Section 263 jurisdiction cannot be exercised for substituting other possible view
Service Tax

Service Tax
Service Tax Refund cannot be denied to SEZ unit for mere non-inclusion of service in approved list
Income Tax

Income Tax
Short-payment against invoices allowable as business loss even if not mapped against particular invoices
Income Tax

Income Tax
