Day: February 10, 2023
39 articlesIncome Tax

Income Tax
TDS u/s 194C not deductible on payment under ‘Sales or Return’ agreement
Custom Duty

Custom Duty
Advance Ruling by CAAR maintainable as question not pending for consideration
Income Tax

Income Tax
Reasonable amount of expense towards gifts for dealers is allowable
Custom Duty

Custom Duty
Duty exemption available as there is no transfer in violation of actual user condition
Income Tax

Income Tax
Addition of unexplained cash credit sustained as genuineness and creditworthiness not proved
Income Tax

Income Tax
Deduction u/s 10A allowed based on post facto extension
Income Tax

Income Tax
Non-resident income not taxable simply by mentioning of status as resident in the return
Service Tax

Service Tax
Claim of extra payment unsustainable in absence of any documentary evidence
Income Tax

Income Tax
Penalty u/s. 271C not imposable on a non-taxable entity
Income Tax

Income Tax
Addition u/s 69 unsustainable as investment is out of NRI Repatriation funds
Income Tax

Income Tax
Addition u/s 69B based on document not containing name of assessee is unsustainable
Income Tax

Income Tax
Charging of late TDS statement filing fees prior to 01.06.2015 is untenable
Company Law

Company Law
Schedule III of the Companies Act, 2013
Corporate Law

Corporate Law
