Articles by this Author
Income Tax
Income Tax
Meaning of ‘income chargeable to tax’ for time limit under 149(1)(b) for reopening
Income Tax
Income Tax
Penalty under 271D deleted in absence of satisfaction in Assessment Order
Income Tax
Income Tax
Assessment Order Without Mandatory Din Is Null and Void as It Is in Violation of CBDT Circular
Income Tax
Income Tax
Section 234E late fee is not always mandatory and can be waived
Income Tax
Income Tax
On-money received on sale of agricultural land, even when not declared, is also exempt & cannot be taxed
Income Tax
Income Tax
Use of vehicles by directors/employees cannot be treated as personal use by company
Income Tax
Income Tax
Section 271B Penalty Sustained even where Books of Accounts Not Maintained at all
Income Tax
Income Tax
Violation of procedural norm does not extinguish substantive right of claiming Foreign Tax credit
Income Tax
Income Tax
Subsequent use of land by purchaser not relevant to decide nature of land when it was sold
Income Tax
Income Tax
TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers
Income Tax
Income Tax
No disallowance of interest expenditure u/s. 40(a)(ia) for non furnishing form 15G / form 15H
Income Tax
Income Tax
Completed/Unabated Assessments – No Addition if no Incriminating Material Found During Search: SC
Income Tax
Income Tax
Expenditure for any purpose which is an offence or which is prohibited by law is not deductible: SC
CA, CS, CMA
CA, CS, CMA
