#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
Interest on delayed payment in connection of acquisition of property is allowed u/s 24 (b)
Income Tax
Income Tax
TP: Companies in production & sale of software products cannot be compared with those in development of software on contract basis
Income Tax
Income Tax
Penalty u/s 271(1)(c) cannot be imposed where declaration of income is bonafide & no irregularities found by AO
Income Tax
Income Tax
Expenses on News/TV programs/Film rights not having enduring benefit allowed as revenue expenditure
Income Tax
Income Tax
Disallowance cannot be made of expenditure not claimed as deduction in profit & loss account
Income Tax
Income Tax
CIT (A) cannot initiate & levy penalty u/s 271(1) (c) by penalty order under his adjudication
Income Tax
Income Tax
Plausible view by AO being not an erroneous view, revision u/s 263 not sustainable
Income Tax
Income Tax
Supply of shrink-wrap software is transfer of right to use copyright and covered in royalty liable to TDS u/s 195
Income Tax
Income Tax
Transfer of lease right in land and transfer of building being two different assets, Sec.50 applicable only on transfer of building
Income Tax
Income Tax
Issue & service of notice u/s 143(2) not applicable to assessment u/s 153A
Income Tax
Income Tax
TPO can reject transfer pricing study report based on multiple year data and use only current year data
Income Tax
Income Tax
No fresh notice u/s 143(2) required in case of change in jurisdiction officer in later proceedings
Income Tax
Income Tax
S. 263 Only Can to hold further enquiries in case of inadequate enquiry by AO
Income Tax
Income Tax
