Day: December 14, 2022
25 articlesIncome Tax
Income Tax
Provision of section 40A(3) doesn’t apply when payment for expenses are made by a person to an agent
Service Tax
Service Tax
Person supplying main supply on principal-to-principal basis cannot be intermediary
Income Tax
Income Tax
Additional claim can be entertained by appellate authority
Goods and Services Tax
Goods and Services Tax
Order cancelling GST registration without referring to reason for non-filing GSTR-3B return is not a speaking order
Income Tax
Income Tax
Revision power u/s 263 cannot be invoked if enquiry conducted by AO
Income Tax
Income Tax
Setting Off of business loss against Dividend Received from Foreign Subsidiary was allowable
Income Tax
Income Tax
As main business includes letting of property income from same is taxable under Income from Business
Income Tax
Income Tax
Loss of investment not entitled as bad debts even cannot be claimed as business loss
Income Tax
Income Tax
Bad debts from credit card business is allowable as deduction u/s 36(1)(vii) of the Income Tax Act
Income Tax
Income Tax
Loss on account of Forward Contracts are not speculative loss
Income Tax
Income Tax
Addition towards share premium sustained by invoking provisions of section 56(2)(viib)
Income Tax
Income Tax
Writ dismissed as circular issued by District Central Cooperative Banks merely informed adhering to the provisions of section 194N
Company Law
Company Law
Trust is included in definition of ‘person’ hence can be a ‘resolution applicant’
Income Tax
Income Tax
