Day: December 17, 2022
25 articlesIncome Tax

Income Tax
Deduction u/s 54 was allowable in case capital gains were utilized within time specified but sale deed was not registered
Custom Duty

Custom Duty
No Penalty leviable merely on basis of Speculations
Income Tax

Income Tax
Purchaser would have no liability to pay Taxes before the date of the execution of Slump Sale Agreement: SC
Income Tax

Income Tax
Compensation under Land Acquisition Act would not be determined on the date of issue of Notification at a later date
Company Law

Company Law
Insurance Company cannot refuse to process claim when all formalities was completed: SC
Corporate Law

Corporate Law
Workers employed by the Contractor do not automatically become the employees of the principal employer in absence of any legal provision
Corporate Law

Corporate Law
Transfer valid in absence of Conditions prescribed under Section 23(1) of the Maintenance and Welfare of Parents and Senior Citizens Act, 2007
Corporate Law

Corporate Law
Reliance upon ITR shall be made while determining compensation under Motor Vehicles Act
Income Tax

Income Tax
Section 68 not applicable to remittance made by non-resident
Income Tax

Income Tax
‘Security Premium Reserve’ not part of accumulated profits u/s 2(22)(e)
Income Tax

Income Tax
Jewellery holding up to permissible limits prescribed in CBDT circular is allowable
Income Tax

Income Tax
Income from shareholders’ account taxable as life insurance business
Service Tax

Service Tax
Expenses charged to farmers for harvesting and transportation of sugarcane not liable to service tax
Goods and Services Tax

Goods and Services Tax
