Day: April 26, 2023
86 articlesIncome Tax
Income Tax
TDS on Salary needs to be deducted only at the time of making such payment
Income Tax
Income Tax
Ad-hoc disallowance without pointing out specific defects in documents furnished is unjustified
Service Tax
Service Tax
No service tax on training of officers outside India by a foreign agency
Income Tax
Income Tax
Same addition cannot be made under Both Income Tax & Black Money Act
Excise Duty
Excise Duty
Scrap generated during the process of manufacture is not liable to excise duty
Custom Duty
Custom Duty
DEPB license obtained based on fabricated documents – Penalty upheld
Income Tax
Income Tax
Lorry hire charges cannot be disallowed U/s. 69C if source been duly explained
Income Tax
Income Tax
Addition for cash deposit in bank based on reopening without application of mind deleted
Income Tax
Income Tax
In absence of enabling powers, no disallowance can be made by CPC
Excise Duty
Excise Duty
Cost of Corrugated Boxes supplied Free of Cost Includible in Transaction Value
Income Tax
Income Tax
Accumulated Profits for deemed dividend is to be arrived after allowing Depreciation as per Income Tax Act
Income Tax
Income Tax
ITAT allows Appeal filed manually but not electronically due to Technical issues
Income Tax
Income Tax
Additional Evidence not considered by CIT(A) – ITAT directs fresh assessment
Income Tax
Income Tax
