Month: June 2022
1,514 articlesCorporate Law

Corporate Law
Witnesses cannot be relied if given deposition without reading the document
Corporate Law

Corporate Law
Family pension available to transgender applicant: HC
Income Tax

Income Tax
Statement of person not connected with business has no evidentiary value
Income Tax

Income Tax
Govt. authority cannot act in irresponsible & negligent manner
Income Tax

Income Tax
Interest linked to primary activity eligible for Section 80IA deduction
Income Tax

Income Tax
Tax discharged by GPA holder – Taxing the same Income again is untenable
Income Tax

Income Tax
Rejection of expense merely based on narration of bill unsustainable
Excise Duty

Excise Duty
Interest payable if pre-deposit not refunded within 3 months
Income Tax

Income Tax
TDS credit, not eligible in the year under consideration, allowed in the year tax deducted
Income Tax

Income Tax
Disallowance u/s 43B unsustainable as interest paid via OD/CC account
Income Tax

Income Tax
Defect in Section 274 Notice vitiates the Assumption of Jurisdiction by AO
Excise Duty

Excise Duty
Modvat Credit eligible on Steel plates & MS channels used in fabrication of chimney
Service Tax

Service Tax
No service tax on stability studies & technical testing & analysis of new drugs
Income Tax

Income Tax
