#CA Deepak Aggarwal
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390 articlesIncome Tax
Income Tax
Depreciation is allowed while calculating exemption u/s 11 in absence of any specific exclusion
Custom Duty
Custom Duty
HC confirms penalty on custom official for clearance of Consignment without proper Verification
Income Tax
Income Tax
Section 293 bar to entertain any civil suit against IT department on dues which are subject matter of income tax proceedings
Income Tax
Income Tax
No ALP adjustment where buyer outsourced purchase only for administrative convenience & seller is only charging fixed manufacturing charges
Income Tax
Income Tax
No TDS liability on supplement rental paid as it is not connected to operation of leased aircraft, not covered in exclusion of sec. 10(15A)
Income Tax
Income Tax
Reopening of assessment beyond 4 years not permitted without finding assessee’s failure to produce material facts
Income Tax
Income Tax
Addition u/s 69B merely on the basis of DVO report not sustainable
Income Tax
Income Tax
Proceedings u/s 158BD not tenable where satisfaction note is not on record
Income Tax
Income Tax
Additions solely based on statement u/s 132(4) which was subsequently withdrawn is not maintainable
Income Tax
Income Tax
Consultancy services which are not of a technical nature cannot be treated as technical services
Income Tax
Income Tax
Donations received by a wholly religious trust cannot be taxed u/s 115BBC merely because trust also involved in charitable/Spiritual activity
Income Tax
Income Tax
Revision u/s 263 permitted for rectification of mistake apparent from records
Income Tax
Income Tax
Import expenses on machinery which is vital to manufacturing is Capital Expenditure
Income Tax
Income Tax
