Month: December 2022
1,184 articlesIncome 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
Renting income from cargo agents, airlines, etc. eligible for deduction u/s 80IA
Custom Duty

Custom Duty
Revenue needs to establish the smuggled nature of the goods
Goods and Services Tax

Goods and Services Tax
Provisional attachment of property without initiation of proceedings is unsustainable
Company Law

Company Law
Board Resolution For Account Closure & Appointment of Chief Executive officer
Income Tax

Income Tax
