#Akhilesh Kumar Sah
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199 articlesIncome Tax

Income Tax
Penalty cannot be imposed merely because AO did not allow claim of Assessee
Income Tax

Income Tax
No disallowance U/s. 14A in absence of actual receipt of income which is not includible in total income
Income Tax

Income Tax
Expense cannot be disallowed merely for not having direct bearing on earning
Income Tax

Income Tax
Unutilized Subsidy shown as Current Liabilities is Not An Income As Per Matching Concept
Income Tax

Income Tax
Failure to issue Notice U/s. 143(2) vitiate reassessment proceedings
Income Tax

Income Tax
Interest U/s. 234B cannot be levied on payee for failure of payer to deduct TDS
Income Tax

Income Tax
Provision for warranty expenses should be reliable: Apple India case
Income Tax

Income Tax
Order passed after due examination of issue cannot be called erroneous & prejudice to interest of Revenue
Income Tax

Income Tax
Expenditure incurred on software eligible for depreciation @60%
Income Tax

Income Tax
Slump Sale applicability: When consideration was not money but equity shares & debentures
Income Tax

Income Tax
Davis Cup Matches: Tax on Incidental & Commercial Activity Income
Income Tax

Income Tax
Lease Rent for Car taken on finance lease allowed in income computation
Income Tax

Income Tax
Section 14A will not apply if no exempt income
Income Tax

Income Tax
