Month: February 2023
1,337 articlesIncome Tax

Income Tax
DGIT (Systems), Delhi, to furnish response to TN Govt in the form of flag based on Taxpayers status
Income Tax

Income Tax
An expert’s guide on which regime to choose for your salary bracket based on budget 2023
Income Tax

Income Tax
Interest paid on loan for acquiring commercial property is fully deductible
Custom Duty

Custom Duty
Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled
Income Tax

Income Tax
Sale of agricultural land after conversion into non-agricultural land is taxable
Income Tax

Income Tax
Notional interest on debit balance of partner’s account unsustainable as not specified in partnership deed
Income Tax

Income Tax
Merely claiming exemption which was not acceptable to department cannot entail levy of penalty u/s 271(1)(c)
Income Tax

Income Tax
Statutory provisions of interest on refund cannot be altered via issue of CBDT circular
Income Tax

Income Tax
Sale of software not taxable in terms of India-Ireland DTAA
Income Tax

Income Tax
Committed & obligated payment are reimbursement of expenses & not fee for technical service
Income Tax

Income Tax
Repayment of debt which is taken as part of receipt is application of income
Company Law

Company Law
Analysis of Section 448 Punishment for False Statement under Companies Act 2013
Corporate Law

Corporate Law
Certification of MSME
Corporate Law

Corporate Law
