#CA Amit Handa
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22 articlesIncome Tax
Income Tax
Disallowance u/s 40A(2) of Commission paid to relatives cannot be made without proper enquiry
Income Tax
Income Tax
Validity of Reassessment based on Audit Report/Balance Sheet Submitted during Original Assessment
Income Tax
Income Tax
Assessment initiated and framed in name of deceased is void
Service Tax
Service Tax
Services of development of agricultural land for housing project not covered in agricultural services
Service Tax
Service Tax
Service tax SCN, that fails to identify specific taxable service is liable to be Quashed
Income Tax
Income Tax
Penalty cannot be imposed on preponderance of probabilities
Income Tax
Income Tax
Revenue can’t file appeal to ITAT, if tax not exceeds Rs 4,00,000/-
Income Tax
Income Tax
Loan foreclosure charges are eligible for deduction u/s 24(b)
Income Tax
Income Tax
Reassessment u/s 148 quashed, on issue of notice without valid jurisdiction
Income Tax
Income Tax
Marketing & liasoning services can’t be equated with advisory services for ALP adjustment
Income Tax
Income Tax
No right of appeal provided under the statute against order passed u/s. 264 of Income Tax Ac t,1961
Income Tax
Income Tax
Income determined on estimate basis, penalty u/s 271(1)(c) cannot be imposed
Income Tax
Income Tax
Section 234B interest not applicable under Block Assessment
Income Tax
Income Tax
