#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
S.24(b) Co-owners with unspecified shares entitled to equal interest deduction
Income Tax
Income Tax
Reopening based on retrospective amendment after 4 years not permissible in absence of failure in disclosure of material facts by assessee
Income Tax
Income Tax
Only companies are eligible for deduction u/s 80IA(4)
Income Tax
Income Tax
Interest income on NPA need not to be accrued in books of account in case of Bank and NBFCs
Income Tax
Income Tax
Shares held by trust for issuance to employees as ESOPs is not in nature of stock in trade, any resultant gain will be taxed as capital gains
Income Tax
Income Tax
Land eligible for wealth tax exemption even on conversion as non-agricultural if used for agricultural purposes
Income Tax
Income Tax
Share of income received by University out of consultancy income earned by professors not entitled for exemption u/s 11
Income Tax
Income Tax
No TDS liability u/s 194J on roaming charges
Income Tax
Income Tax
Loss to banks on security classification from one to another category as per RBI directions is allowable expenditure
Income Tax
Income Tax
Adjustment of seized cash before completion of assessment permitted against self assessment/ advance tax subject to specific request made by assessee
Income Tax
Income Tax
Assessee can claim deduction u/s 10A for remaining years although he availed deduction u/s 80HHE in past
Income Tax
Income Tax
Assessee can rebut the statement made u/s 132(4) during search on the ground that it was under pressure & mistaken belief – ITAT
Income Tax
Income Tax
No set-off of business losses of non 10A units while computing deduction u/s 10A
Income Tax
Income Tax
