#Akhilesh Kumar Sah
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199 articlesIncome Tax
Income Tax
Allowance of depreciation on the basis of consistency: BSE Ltd. case
Income Tax
Income Tax
Liability for provisions can be measured only by using a substantial degree of estimation
Income Tax
Income Tax
Initiation of penalty not valid if AO fails to record satisfaction for the same
Income Tax
Income Tax
Depreciation on non compete fee payment treating it as an intangible asset
Income Tax
Income Tax
Need to extend Income Tax Return due date of July 31 to December 31
Income Tax
Income Tax
Revenue share based licence fee is allowable expense U/s. 37(1)
Income Tax
Income Tax
Expenditure on improvements on leasehold premises is capital expenditure
Income Tax
Income Tax
ITAT condones delay in filing appeal as sufficient cause for delay was exist
Income Tax
Income Tax
Litmus Test For Issue of A Valid Notice Under Section 148
Income Tax
Income Tax
Review of Tribunal order on a possible hidden transaction not permissible
Income Tax
Income Tax
If two Views are Possible, Revision U/s. 263 is not permissible
Income Tax
Income Tax
No Penalty U/s. 271(1)(c ) for human error with no willful concealment
Income Tax
Income Tax
Provision for warranty made on scientific basis is allowable
Income Tax
Income Tax
