Month: June 2022
1,514 articlesIncome Tax
Income Tax
Section 271C penalty not imposable if TDS was not deductible
Income Tax
Income Tax
Cash Payment cannot be treated as payment to single person merely for consolidated payments to group leader
Income Tax
Income Tax
CBDT notifies Seventy Second Investment Company LLC U/s. 10(23FE)
Income Tax
Income Tax
No Section 271(1)(b) penalty where assessment is completed u/s 143(3)
Income Tax
Income Tax
ITAT allows addition for cash deposit in bank on Peak Credit Basis
Income Tax
Income Tax
Depreciation on securities Available for Sale (AFS) is allowable claim
Income Tax
Income Tax
Substantive additions on protective basis: ITAT restores matter back to AO
Corporate Law
Corporate Law
Foreign Arbitral Award Enforcement can be Filed in multiple High Courts
Excise Duty
Excise Duty
CESTAT explains Rule 3(5B)- Cenvat credit Reversal for provision for slow moving inventory
Income Tax
Income Tax
No section 41(1) addition if liability not stood remitted or ceased
Income Tax
Income Tax
AO must give minimum 7 days notice to responds to Section 148 notice
Income Tax
Income Tax
Reassessment based on re-appreciation of facts already available on record is invalid
Income Tax
Income Tax
Delay cannot be condoned simply for confusion of Assessee regarding the course of action
Income Tax
Income Tax
