Courts: Allahabad High Court
1,539 articlesIncome Tax
Income Tax
After receipt of return in response to notice under Section 148, it shall be mandatory for AO to serve a notice on assessee under section 143(2) assigning reason therein.
Income Tax
Income Tax
Provisional attachment of property -Section 281B provides for attachment of property of assessee only and of no one else
Income Tax
Income Tax
Assessment of rental income- For purpose of assessment under head “profit and gains of business or profession”, it shall be necessary that property acquired and used is for commercial purpose under business activity
Income Tax
Income Tax
To avail the benefit of s.57(iii) is that investment must be proper & justified
Finance
Finance
Brief Summary of Allahabad High Court decision in Ayodhya Case
Income Tax
Income Tax
Depreciation-Allowability-Trucks in the names of directors
Income Tax
Income Tax
Expenditure for construction of hospital building for general public is expenditure incurred for charitable purposes
Income Tax
Income Tax
Section 80HH to section 80U under chapter VI-A are not independent and shall be governed by the provisions of section 80A read with section 80B(5) of the Act
Income Tax
Income Tax
Block assessment has to be based on evidences and not best judgment
Income Tax
Income Tax
If Nature of account is complex, Special Audit u/s 142(2A) may be ordered in the Interest of revenue
Income Tax
Income Tax
If a trust fulfills all conditions of section 12A/12AA, registration cannot be denied on ground that some conditions of section 11 and 12 not fulfilled
Income Tax
Income Tax
After Settlement Commission Order, no power vests in the assessing authority or any other authority in respect of period and income covered under the order
Income Tax
Income Tax
A declarant under KVSS, 1998 cannot take a different stand after adjustment in record has been made as per instruction of declarant
Company Law
Company Law
