Day: June 13, 2023
65 articlesIncome Tax

Income Tax
Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention
Income Tax

Income Tax
Extinguishment of Non-Included Claims Upon Resolution Plan Approval
Income Tax

Income Tax
Section 44BB has no application in absence of Permanent Establishment
Income Tax

Income Tax
Exemption u/s 54B is available to HUF with effect from 1st April 2013
Corporate Law

Corporate Law
After approval of insolvency resolution plan no demand can be raised for the period prior to specified date
Goods and Services Tax

Goods and Services Tax
Fake GST registrations & bogus invoices – Govt Meeting for policy measures
Income Tax

Income Tax
Section 153C: ITAT Delhi dismisses Revenue’s Appeal due to Lack of Jurisdiction
Goods and Services Tax

Goods and Services Tax
GST Search authority can pass order of demand & penalty under Section 130
Income Tax

Income Tax
ITAT Pune Upholds Section 271B Penalty for Failure to File Audit Report
Income Tax

Income Tax
ITAT Restores Matters for Fresh Decision by CIT(A) to grant Assessee fair opportunity
Income Tax

Income Tax
Government Grants for specific purpose cannot be treated as Income of Assessee
Income Tax

Income Tax
Lessor’s Right to Depreciation on Leased Assets in Finance Lease Upheld by ITAT Delhi
Income Tax

Income Tax
Foreign Currency Convertible Bond expenses included as FCCB premium expense is allowable
Corporate Law

Corporate Law
