Day: October 9, 2023
51 articlesIncome Tax
Income Tax
No assessment can be reopened merely on the basis of change of opinion
Income Tax
Income Tax
TP Adjustment for AMP Expenditure deleted due to Lack of Brand Promotion Agreement with AE
Corporate Law
Corporate Law
Resolution plan of Superdrawn Industries Private Limited stands approved
Income Tax
Income Tax
Section 14A gets applicable when shares are held as stock-in-trade and dividend income is exempt u/s. 10(34)
Corporate Law
Corporate Law
IRDAI’s Modification: Allowing Reverse Factoring in Trade Credit Insurance
Goods and Services Tax
Goods and Services Tax
Disallowance of input tax credit unsustainable as tax has been paid to Government
Corporate Law
Corporate Law
Revisionary Jurisdiction can be exercised only on prima facie Jurisdictional Error: NCDRC
Corporate Law
Corporate Law
De-requisition of land that is vested with State is unsustainable
Income Tax
Income Tax
Proportionate municipal tax paid to society allowable against house property income
Income Tax
Income Tax
Transfer pricing provisions not apply to operations carried through qualifying ships
Excise Duty
Excise Duty
Demand alleging non-production of documents unsustainable as records taken away by DRI
Income Tax
Income Tax
ITAT upheld addition for share premium exceeding fair market value: Section 56(2)(viib)
Income Tax
Income Tax
Scope of verification in limited scrutiny not extendable to other issues
Income Tax
Income Tax
