Month: June 2022
1,514 articlesIncome 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
Penalty not imposable merely for Addition to Income during Assessment
Corporate Law

Corporate Law
Article 20 & Section 6 of General Clauses Act cannot applied to terms & conditions of a non statutory contract
Excise Duty

Excise Duty
No Penalty If Cause of Action Itself Does Not Survive
Income Tax

Income Tax
