Day: August 8, 2023
44 articlesCorporate Law
Corporate Law
Commitment and Settlement: The Competition (Amendment) Act, 2023
Goods and Services Tax
Goods and Services Tax
GST – Inspection to unregistered person’s premises cannot be a cakewalk!
Income Tax
Income Tax
Salary to Vice President allowable u/s 37(1) as proved that business activity of company still subsists
Income Tax
Income Tax
Provision for doubtful debt being in nature of diminution in value of asset attracts section 115JB
Goods and Services Tax
Goods and Services Tax
VAT not leviable on mere deployment of ATM for providing ATM management service to bank
Corporate Law
Corporate Law
Using ‘Arbitration’ or ‘Arbitrator’ in a Title Does Not Automatically Imply an Arbitration Agreement
Income Tax
Income Tax
Section 36(1)(viia) Deduction for Bad & Doubtful Debts Allowed Regardless of Rural & Non-Rural Advances
Income Tax
Income Tax
Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)
Income Tax
Income Tax
Addition towards unexplained cash credit unsustainable as identity & creditworthiness proved
Income Tax
Income Tax
Reopening of assessment beyond 4 years unsustainable as full and true material facts disclosed
Income Tax
Income Tax
Denial of deduction u/s. 54F by merely stating that constructed portion is small is unjustified
Income Tax
Income Tax
Adjustment of deferred shares based on value of ordinary shares upheld
Income Tax
Income Tax
TDS not deductible on Commission to Non-Resident overseas Agent
Goods and Services Tax
Goods and Services Tax
