Month: December 2022
1,184 articlesIncome Tax

Income Tax
Deduction u/s 54B ineligible if land not used for agricultural purpose
Income Tax

Income Tax
Addition u/s 68 merely based on presumption/ suspicion is unsustainable
Company Law

Company Law
Incorporation of Subsidiary of Foreign Company in India & Practical Steps of Part A & B Spice
Income Tax

Income Tax
Disallowance of loss on share unsustainable as evidences duly submitted
Corporate Law

Corporate Law
All About External commercial borrowing
Income Tax

Income Tax
Interest income to co-operative society from investment with co-operative bank is eligible for deduction u/s 80P(2)(d)
Income Tax

Income Tax
Higher depreciation @60% allowable to UPS and printers
Goods and Services Tax

Goods and Services Tax
Analysis of Maharashtra AAAR ruling with Regards to Composite Supply In GST
Corporate Law

Corporate Law
Narcotic Drugs and Psychotropic Substances (Seizure, Storage, Sampling and Disposal) Rules, 2022
Income Tax

Income Tax
Cess/Surcharge is not allowed as business expenditure u/s 37 of the IT Act, 1961
Corporate Law

Corporate Law
Section 60(5) of IBC 2016 is a provision with a non-obstante clause: HC
Excise Duty

Excise Duty
Charge of double benefit will sustain only when assessee claims refund and utilise it for payment of duty
Income Tax

Income Tax
Remuneration including bonus to partners should be within permissible limit u/s 40(b)
SEBI

SEBI
