Day: November 22, 2022
50 articlesCustom Duty
Custom Duty
Provisional release granted to dry dates being perishable goods
Income Tax
Income Tax
Comparability depends on the company operating in wholesale or retail trade
Goods and Services Tax
Goods and Services Tax
Order passed without furnishing relied upon documents to assessee is against the principles of natural justice
Income Tax
Income Tax
Addition u/s 68 of the Income Tax Act unsustainable in absence of fresh receipt of money
Income Tax
Income Tax
Exemption u/s 10 unavailable as land doesn’t qualify as agricultural land
Custom Duty
Custom Duty
Exemption from additional duties of customs available to hard disk drives
Income Tax
Income Tax
Deduction u/s 57(iii) allowable if primary motive of expenditure is to earn income
Income Tax
Income Tax
Addition of cash deposited in bank account not belonging to assessee is unsustainable
Income Tax
Income Tax
Disallowance of interest u/r 8D(2)(ii) unsustainable as investments made out of interest free funds
Income Tax
Income Tax
Addition based on non-appearance of directors of subscribing company untenable
Income Tax
Income Tax
ITAT quashes reassessment order as notice was issued on incorrect facts without application of mind
Income Tax
Income Tax
Section 271D Penalty proceeding is independent of assessment proceedings
Income Tax
Income Tax
TDS on Retainer Fee To Doctors – Salary or professional fees
Income Tax
Income Tax
