#Akhilesh Kumar Sah
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199 articlesIncome Tax
Income Tax
Accrual basis accounting: Income of relevant F.Y. is to be accounted in same F.Y.
Income Tax
Income Tax
Section 263: Failure to issue notice on any particular issue
Income Tax
Income Tax
Subsidy received for setting up of or expansion of industry: Whether ‘Capital receipt’ or a ‘Revenue Receipt’
Income Tax
Income Tax
Share premium cannot be treated as capital employed for Section 35D: SC
Income Tax
Income Tax
Amendment U/s. 254(2): Six month time limit for rectification is Prospective
Income Tax
Income Tax
Applicability of DTAA cannot be determined suo-moto by AO
Income Tax
Income Tax
Exemption U/s. 10A / 10B can be claimed on incidental income from export of goods
Income Tax
Income Tax
Review of extension of date for filing audit reports & ITRs is a must
Income Tax
Income Tax
Mere non-allowability of claim not sufficient to impose penalty U/s. 271(1)(c)
Income Tax
Income Tax
Deletion of Penalty in case of Bonafide belief supported by Factual Circumstances & Decision
Income Tax
Income Tax
ITAT explains law on Levy of penalty U/s. 221(1)
Income Tax
Income Tax
Permanent Establishment: A Recent Decision of Hon’ble Supreme Court
Income Tax
Income Tax
ITAT has to reappraise & re appreciate all factual materials placed before it
Income Tax
Income Tax
