Month: November 2022
1,069 articlesIncome Tax
Income Tax
If assessee not earned exempted income, there cannot be section 14A disallowance
Income Tax
Income Tax
Software Products Sale not Taxable as Royalty under India-Singapore DTAA
Income Tax
Income Tax
During Assessment AO should take cognisance of revised return: ITAT
Income Tax
Income Tax
PCIT cannot substitute his view with view of AO & direct AO to make assessment in a particular manner
Service Tax
Service Tax
CESTAT directs Commissioner (Appeals) to decide considering SC judgement in case of Coal Handlers
Income Tax
Income Tax
Cost of acquisition/improvement not allowable in absence of corroborative evidences
Excise Duty
Excise Duty
Demand to pay NCCD after limitation period under Section 11AC not sustainable
Income Tax
Income Tax
Separate addition for capital introduced by partners not justified when income presumed on presumptive basis
Goods and Services Tax
Goods and Services Tax
Uttarakhand VAT: Capital Investment of Plant & Machinery cannot be assessed by Assessing Authority
Excise Duty
Excise Duty
