#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
MAT provision applicable on banking companies only prospectively w.e.f. AY 2013-14 onwards
Income Tax
Income Tax
No addition u/s 69 where investment along with its source recorded in seized documents
Income Tax
Income Tax
Disallowance of expenses where liability crystallized in the year but payment due later is not maintainable
Income Tax
Income Tax
Penalty u/s 271E may not be imposed where circumstances compels assessee to make repayment in cash
Income Tax
Income Tax
Intimation u/s 143(1) is not an assessment, AO authorized to make reassessment u/s 147 subsequently: SC
Income Tax
Income Tax
Addition u/s 68 on account of share application money not justified where validity of transaction beyond doubt
Income Tax
Income Tax
No deviation in Book profit u/s 115JB permitted from profit & loss A/c except permissible adjustments
Income Tax
Income Tax
Proceedings u/s 153C not valid in absence of any relevant seized material
Income Tax
Income Tax
Presumption u/s 292 is discretionary in nature; authorities can reject books of account founding them inchoate
Income Tax
Income Tax
Expenses on eye treatment abroad not allowable u/s 37 being not exclusively incurred for profession
Income Tax
Income Tax
Bills discounted cannot be equated with loan & advances, interest received on default not taxable under Interest Tax Act, 1974: SC
Goods and Services Tax
Goods and Services Tax
Quick Review of Model Goods and Services Tax Act, 2016
Custom Duty
Custom Duty
Personal accountability with fine imposed on custom officials for non compliance of release order of goods
Income Tax
Income Tax
