Month: June 2022
1,514 articlesIncome 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
Addition for cash deposit – ITAT directs AO to consider submission of Assessee
Income Tax
Income Tax
Depreciation compulsorily allowed even if Assessee has not Claimed It
Income Tax
Income Tax
No Section 271AAB Penalty if Search Proceedings were not initiated on assessee
Income Tax
Income Tax
ITAT deletes addition for cash deposited during demonetization based on past trend of Cash Sales & Deposit
Income Tax
Income Tax
