#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
Deduction u/s 54F may be claimed for deposits in capital gain scheme made up to date of return u/s 139(4)
Income Tax
Income Tax
S. 11 Running Allopathic hospital is conducive to the object of Trust to provide treatment under Ayurvedic system
Income Tax
Income Tax
Section 263 – Revision merely on DCIT suggestion & without independent judgment, not valid in law
Income Tax
Income Tax
TPO not authorized to use information being not in public domain
Income Tax
Income Tax
Addition for alleged suppression of production not sustainable on mere order of excise duty evasion for earlier years
Income Tax
Income Tax
Proceedings u/s 153C void ab initio, where AO of searched person failed to rebut presumption that seized document belongs to other person
Income Tax
Income Tax
Transfer Pricing: Captive unit bearing limited risk cannot be compared with a giant company having full fledged risk
Income Tax
Income Tax
Free samples of medicines to medical practitioners not covered under gift, no disallowance u/s 37
Income Tax
Income Tax
Registration u/s 12AA not to be denied to a trust not having any formal deed of trust, even oral deed may suffice
Income Tax
Income Tax
Time limit u/s 92CA (3A) being mandatory, no transfer pricing adjustment sustainable on time barred TPO order
Income Tax
Income Tax
No estoppels in law for correctness, inadvertently included comparable may be argued in later proceedings
Goods and Services Tax
Goods and Services Tax
Input Tax Credit in Model GST Law, 2016
Income Tax
Income Tax
Amount reimburse under personnel secondment agreement, covered in fee for technical services, liable for TDS u/s 195
Income Tax
Income Tax
