Day: August 20, 2022
34 articlesCorporate Law

Corporate Law
IBC: Proceedings can be initiated u/s 66 during moratorium
Income Tax

Income Tax
Interest on convertible debentures are allowable expenditure
Income Tax

Income Tax
Addition u/s 68 unsustainable as credit worthiness and genuineness of loan established
Income Tax

Income Tax
Rebates and Reliefs of Income Tax Law
Company Law

Company Law
Physical Verification of Registered Office of Companies by ROC
Corporate Law

Corporate Law
Arbitration application u/s 11(6) not maintainable as barred by limitation
Income Tax

Income Tax
Capital receipt not become taxable for mere utilisation for incurring revenue expenditure
Income Tax

Income Tax
Amount paid by Property Purchaser to Tenant can’t be taxed as gain of owner of capital asset
Income Tax

Income Tax
ITAT allows depreciation in respect of closed units or non-functional undertakings
Income Tax

Income Tax
Arbitration clause doesn’t bar reference to MSE Facilitation Council
Income Tax

Income Tax
Decoding of Clause 44 of Tax Audit Report (3CD)
Service Tax

Service Tax
Service tax demand relying only on income tax returns; P&L account and balance sheet is unsustainable
Income Tax

Income Tax
Initiation of revisionary proceeding without any enquiry/ verification is bad in law
Fema / RBI

Fema / RBI
